Authors:

Ni Putu Santi Dewantari, I Dewa Nyoman Badera

Abstract:

“The purpose of this study was to determine the effect of good corporate governance, firm size, and financial leverage on income smoothing. This research was conducted on companies in Indonesia Stock Exchange that were included in the ranking CGPI (Corporate Governance Index Prediction) as the most trusted company in 2010-2012. Purposive sampling is used as a sampling method that produces a sample of 11 companies with a total of 33 observations during three years of research. Analysis using logistic regression with Eckel index as a measure of income smoothing. The results show that good corporate governance and firm size has no effect on the probability of income smoothing, while financial leverage has a negative and significant effect on the probability of income smoothing.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-10206

Published

2015-02-10

How To Cite

DEWANTARI, Ni Putu Santi; BADERA, I Dewa Nyoman. GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN FINANCIAL LEVERAGE SEBAGAI PREDIKTOR PERATAAN LABA.E-Jurnal Akuntansi, [S.l.], v. 10, n. 2, p. 538-553, feb. 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-10206. Date accessed: 28 Aug. 2025.

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Issue

Vol 10 No 2 (2015)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License