Pengaruh Firm Size Dan Komisaris Independen Pada Income Smoothing

Authors

  • Kadek Indah Kusuma Dewi Universitas Mahasaraswati Denpasar image/svg+xml Author
  • Ni Made Indah Mentari Universitas Mahasaraswati Denpasar image/svg+xml Author
  • I Nyoman Suarjaya Universitas Triatma Mulya Author

DOI:

https://doi.org/10.51713/jarac.2024.6124

Keywords:

Firm Size, Independent Commissioners, Income Smoothing

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.

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Published

2024-12-25

Issue

Vol. 6 No. 1 (2024): Desember

Section

Articles

License

Copyright (c) 2024 Kadek Indah Kusuma Dewi, Ni Made Indah Mentari , I Nyoman Suarjaya (Author)

Creative Commons License

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

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How to Cite

Pengaruh Firm Size Dan Komisaris Independen Pada Income Smoothing. (2024). Journal Research of Accounting, 6(1), 43-52. https://doi.org/10.51713/jarac.2024.6124

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