Pengaruh Income Smooting terhadap Tingkat Pengungkapan Laporan Keuangan dengan Pelaksanaan Corporate Governance dan Kepemilikan Manajerial sebagai Variabel Pemoderasi

Kristiana, Deranika Ratna (2012) Pengaruh Income Smooting terhadap Tingkat Pengungkapan Laporan Keuangan dengan Pelaksanaan Corporate Governance dan Kepemilikan Manajerial sebagai Variabel Pemoderasi. Jurnal thesis, STIE YKPN.

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Abstract

This research aims to examine the effect of income smoothing to the level of disclosure of financial reports. The implementation of corporate governance affects the relationship between income smoothing and the level of disclosure of financial statement and managerial ownership affects the relationship between income smoothing and the level of disclosure of financial statement. The sample used in this research is the top 10 company CGPI (Corporate Governance Perception Index) in the period from 2006 to 2010. Hypotheses are tested by using multiple linear regression. The results show that income smoothing does not positively influence the level of financial statement disclosure. There is no negative influence between income smoothing and financial statement disclosure with corporate governance as a moderator variable. There is no positive influence between income smoothing and financial statement disclosure with managerial stock ownership as a moderator variable. Firm size positively influences the level of financial statement disclosure.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number RAT p 238/2012
Uncontrolled Keywords: financial statement disclosure, income smoothing, corporate governance, managerial ownership
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 29 Jul 2019 07:01
Last Modified: 29 Jul 2019 07:01
URI: http://repository.stieykpn.ac.id/id/eprint/435

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