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Pengaruh Firm Size Dan Komisaris Independen Pada Income Smoothing

Year: 2024

Type: article

Abstract: This study aims to test the influence between company size and independent commissioners on income smoothing. With 39 samples from banking sub-sector companies used, the results obtained are that Firm size has no effect on income smoothing and Independent commissioners also have no effect on income smoothing which is tested using multiple linear regression techniques. These results are expected to provide an overview of decisions to management in determining company policies.

Source: Journal Research of Accounting

DOI: 10.51713/jarac.2024.6124

Authors: Kadek Indah Kusuma Dewi, Ni Made Indah Mentari, I Nyoman Suarjaya

Institutions: Universitas Mahasaraswati Denpasar, Universitas Triatma Mulya

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4408880446

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