ASYMMETRY INFORMATION, DIVIDEND POLICY, DAN GOOD CORPORATE GOVERNANCE: DAMPAK TERHADAP INCOME SMOOTHING

Nihana Galuh Putri Ananta, . (2024) ASYMMETRY INFORMATION, DIVIDEND POLICY, DAN GOOD CORPORATE GOVERNANCE: DAMPAK TERHADAP INCOME SMOOTHING. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Income smoothing is an effort by company management to demonstrate profit consistency by leveling earnings from one period to another. The primary objective of this research is to empirically examine the influence of asymmetry information, dividend policy, institutional ownership, managerial ownership, and audit committee on income smoothing. A quantitative approach is employed in this study, utilizing secondary data from companies in the healthcare sector and food & beverages sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. Purposive sampling is used in this research, resulting in a total of 26 companies or 156 data samples. The multiple linear regression technique is applied in this study using the STATA v.17 application. Income smoothing in this research is measured using the Eckel index, where a smaller Eckel index indicates a higher intensity of income smoothing by the company. The findings of this study reveal that asymmetry information, dividend policy, and institutional ownership have no significant influence on income smoothing. Meanwhile, managerial ownership has a positive influence on income smoothing, and the audit committee has a negative influence on income smoothing.

Item Type:	Thesis (Skripsi)
Additional Information:	{No. Panggil: 2110112009} {Pembimbing: Husnah Nur Laela Ermaya} {Ketua Penguji: Suparna Wijaya} {Penguji 1: Agus Maulana}
Uncontrolled Keywords:	Asymmetry Information, Dividend Policy, Institutional Ownership, Managerial Ownership, Audit Committee, Income Smoothing
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	NIHANA GALUH PUTRI ANANTA
Date Deposited:	20 Feb 2025 02:33
Last Modified:	20 Feb 2025 02:33
URI:	http://repository.upnvj.ac.id/id/eprint/34337

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