GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN FINANCIAL LEVERAGE SEBAGAI PREDIKTOR PERATAAN LABA

  • Ni Putu Santi Dewantari Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
  • I Dewa Nyoman Badera Fakultas Ekonomi dan Bisnis Universitas Udayana, bali, Indonesia

Abstract

The purpose of this study was to determine the effect of good corporate governance, firm size, and financial leverage on income smoothing. This research was conducted on companies in Indonesia Stock Exchange that were included in the ranking CGPI (Corporate Governance Index Prediction) as the most trusted company in 2010-2012. Purposive sampling is used as a sampling method that produces a sample of 11 companies with a total of 33 observations during three years of research. Analysis using logistic regression with Eckel index as a measure of income smoothing. The results show that good corporate governance and firm size has no effect on the probability of income smoothing, while financial leverage has a negative and significant effect on the probability of income smoothing.

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Published
2015-02-10
How to Cite
DEWANTARI, Ni Putu Santi; BADERA, I Dewa Nyoman. GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN FINANCIAL LEVERAGE SEBAGAI PREDIKTOR PERATAAN LABA. E-Jurnal Akuntansi, [S.l.], v. 10, n. 2, p. 538-553, feb. 2015. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/10206>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

Income Smoothing, Good Corporate Governance, Firm Size, Financial Leverage

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