Pengaruh Asimetri Informasi dan Ukuran Perusahaan Pada Income Smoothing Dengan GCG Sebagai Variabel Moderasi

  • Ni Wayan Lia Apriani Ekonomi dan Bisnis
  • Ni Gusti Putu Wirawati Fakultas Ekonomi dan Bisnis, Universitas Udayana

Abstract

This study aims to determine empirically the effect of asymmetry of information and the size of the company on income smoothing with good corporate governance as a moderating variable. This study was conducted on companies listed on the Indonesia Stock Exchange and included in the CGPI index rating during the observation period, ie 2010-2015. Methods of data collection using non-participant observation method. This research uses logistic analysis technique with interaction test. The results of data analysis in this study indicate that information asymmetry has a positive effect on income smoothing while firm size has a negative effect on income smoothing. Good corporate governance variables are not moderate the influence of information asymmetry on income smoothing. Good corporate governance is also unable to moderate the effect of firm size on income smoothing. This research can also be used as consideration of investor in making decision.


 


Keywords: income smoothing, information asymmetry, firm size and good corporate governance.

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Published
2018-05-28
How to Cite
APRIANI, Ni Wayan Lia; WIRAWATI, Ni Gusti Putu. Pengaruh Asimetri Informasi dan Ukuran Perusahaan Pada Income Smoothing Dengan GCG Sebagai Variabel Moderasi. E-Jurnal Akuntansi, [S.l.], v. 24, n. 1, p. 741-767, may 2018. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/38892>. Date accessed: 14 nov. 2024. doi: https://doi.org/10.24843/EJA.2018.v24.i01.p28.
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