Articlediamond2020

THE IMPACT OF BOARD INDEPENDENCE, PROFITABILITY, LEVERAGE, AND FIRM SIZE ON INCOME SMOOTHING IN CONTROL OF AGENCY CONFLICT

Agustin Ekadjaja · Andre Chuandra · Margarita Ekadjaja

11 citations0/0 files storedJurnal Ekonomi Manajemen Sistem Informasi

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This research is aimed to earn empirical results about the effect of board independence, profitability, leverage and firm size on income smoothing. The study used purposive sampling as its sampling method on manufacture companies that’s listed on BEI for years 2015-2017. Information for this research was acquired from multiple online sources that store financial reports of companies. This research used Eckel Index to determine if a corporation did an income smoothing on its financial report or not. The results were significant relationships between board independence and income smoothing and between profitability and income smoothing while insignificant relationships were found in between leverage and income smoothing and between firm size and income smoothing. To improve this study there are mulitple ways that has been written in conclusion part.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 11 citations exist upstream.

References

2021Analisis Laporan Keuangan 2011Income Smoothing in Family-Controlled Companies: Evidence from Italy 2016PENGARUH CASH HOLDING, BONUS PLAN, REPUTASI AUDITOR, PROFITABILITAS DAN LEVERAGE PADA INCOME SMOOTHING 2016ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2015PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING 2008PENGARUH STRUKTUR KEPEMILIKAN PUBLIK, PRAKTIK PENGELOLAAN PERUSAHAAN, JENIS INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP TINDAKAN PERATAAN LABA (STUDI EMPIRIS PADA INDUSTRI YANG LISTING DI BURSA EFEK JAKARTA)2013FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010Does Corporate Governance affect Earnings Quality: Evidence from an Emerging Market

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.