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All Journal Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Plastik Rekonstruksi Akurasi : Jurnal Studi Akuntansi dan Keuangan JCA (Jurnal Cendekia Akuntansi) Jurnal Rekonstruksi dan Estetik CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Journal of Social Research Jawa Dwipa Jurnal Manajemen Widya Amerta Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) JURNAL MANAJEMEN DAN BISNIS INDONESIA
WICAKSONO, BAMBANG
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Journal : Akurasi : Jurnal Studi Akuntansi dan Keuangan

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APAKAH KUALITAS AUDIT MEMODERASI PENGARUH FIRM SIZE DAN COMPANY GROWTH PADA INCOME SMOOTHING? Arifin, Imam; Wicaksono, Bambang; Wisdaningrum, Oktavima
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.560

Abstract

This study aims to analyze the influence of firm size and company growth on income smoothing and the moderating role of audit quality. The population of this study is companies listed on the Jakarta Islamic Index for the period 2020-2022. The analysis was conducted on 36 samples determined based on purposive sampling and analyzed using multiple linear regression and moderated regression analysis (MRA). The study results indicate that company growth has a negative effect on income smoothing, while firm size does not have a significant effect on income smoothing. Other research findings indicate that audit quality does not moderate the effect of firm size or company growth on income smoothing. These results imply that managers need to pay attention to corporate growth to minimize income smoothing, and investors and creditors can consider corporate growth in making investment and credit decisions.
Co-Authors Achmad Iqbal Agus Priyantoro Aini Nurul Aliyatur, Titin Alvionita, Bella Anjarrini, Erlina Ariani, Yuni Arista, Timotius Hansen Bahtiar, Mohammad Tri Gandhi Dewati, Ni Kadek Wira Dhiparedja, Rionaldo Ferawati, Indah Wahyu Firdaus Firdaus Hadikhosuma, Jessica Novia Imam Arifin Imaniar, Dimas Luckyta, Amarta Iyanda Manik, Nijusiho Marsya, Anisa Lutvia Nadia, Maulindayatun Nilawati, Wardha Panuju Panuju Pradana, Michael A. Rahmat, Ginanjar Santika, Yenti Suhartono, Yudi Tanto, Christabela Dwiutami Tasmin, Hadzar Utami, Kurnia Riesty Wijaksono, Egie Wisdaningrum, Oktavima Wiyono, Joko Zainuddin, Akhmad