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THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CEO'S GENDER ON INCOME SMOOTHING WITH AUDITOR QUALITY AS MODERATING VARIABLES IN MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE 2015-2019

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Penilaian

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This study aims to analyze the effect of good corporate governance as proxied by independent commissioners, audit committees, managerial ownership and institutional ownership and CEO’s gender on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using purposive sampling method, it was obtained 30 manufacturing companies that became the research sample. The data analysis technique used logistic regression analysis and moderation regression analysis which was processed using SPSS version 26.0 software. The results show that institutional ownership has a significant positive effect on income smoothing in manufacturing companies. Meanwhile, independent commissioners, audit committees, managerial ownership and CEO’s gender have no effect on income smoothing. The quality of auditors as a moderating variable does not strengthen the relationship between good corporate governance and CEO’s gender on income smoothing.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207001876	T72759	T727592022	Central Library (Referens)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T727592022

Publisher

Inderalaya : Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2022

Collation

xxi, 104 hlm.; ilus.; 29 cm

Language

English

ISBN/ISSN

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Classification

336.240 7

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Jurusan Akuntansi
Pajak Pendapatan, Pajak Penghasilan

Specific Detail Info

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Statement of Responsibility

SEPTA

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