Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Ni Wayan Lia Apriani
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Asimetri Informasi dan Ukuran Perusahaan Pada Income Smoothing Dengan GCG Sebagai Variabel Moderasi Ni Wayan Lia Apriani; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 24 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i01.p28

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.
Co-Authors Ni Gusti Putu Wirawati