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 Made Dwi Permanasari
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Kemampuan Good Corporate Governance Memoderasi Pengaruh Nilai Perusahaan pada Praktik Perataan Ni Made Dwi Permanasari; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 22 No 2 (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.v22.i02.p07

Abstract

Firm value was the factor for management to become opportunistic by doing income smoothing. This research has a purpose to giving an empirical proof about the ability of good corporate governance in moderating the relation between firm value and income smoothing. The number of sample on 2012-2016 period in property and real estate sector was about 160 observations. This study applying non probability with purposive sampling technique. The process of analysis data was through factor analysis and logistic regression with MRA. There were two main result of this research included: 1) firm value negatively influence on income smoothing but not significantly; 2) good corporate governance did not weaken the relation of firm value and income smoothing. Keywords: firm value, income smoothing, and good corporate governance
Co-Authors I Ketut Suryanawa