Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022)

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The Role of Information Asymmetry in Moderating Corporate Governance Practice and Dividend Policy on Income Smoothing Practices

Authors
Vinola Herawaty1, *, Florus Daeli1, Putri Bilqis Fadilah Achma1, Juara Sintong Nainggolan2, Barugamuri Dachi3
1Department of Accounting, Faculty of Economics and Business, Universitas Trisakti, Jakarta, Indonesia
2KAP Johannes Juara & Rekan, Jakarta, Indonesia
3KAP Nexia KPS, Jakarta, Indonesia
*Corresponding author. Email: vinola.herawati@trisakti.ac.id
Corresponding Author
Vinola Herawaty
Available Online 10 January 2024.
DOI
10.2991/978-94-6463-350-4_64How to use a DOI?
Keywords
Corporate Governance; Information Asymmetry; Income Smoothing
Abstract

This study aims to empirically examine the effect of corporate governance and dividend policy on income smoothing with auditor information asymmetry as a moderating variable. The sampling of this study used purposive sampling with a sample of 28 companies listed as mining sector companies on the Indonesia Stock Exchange in the period 2017 – 2020. This study used secondary data obtained from the Indonesia Stock Exchange website www.idx.co.id and the website of the mining company concerned. The data analysis method used in this study is logistic regression analysis with moderation. The results of this study show that the audit committee has a negative effect on income smoothing, dividend policy has a positive effect on income smoothing, audit quality, and information asymmetry has no significant effect on income smoothing, firm size has a positive effect on income smoothing, information asymmetry weakens the influence of the audit committee on income smoothing. Income smoothing, but information asymmetry does not moderate the effect of audit quality and dividend policy on income smoothing.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
10 January 2024
ISBN
978-94-6463-350-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-350-4_64How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Vinola Herawaty
AU  - Florus Daeli
AU  - Putri Bilqis Fadilah Achma
AU  - Juara Sintong Nainggolan
AU  - Barugamuri Dachi
PY  - 2024
DA  - 2024/01/10
TI  - The Role of Information Asymmetry in Moderating Corporate Governance Practice and Dividend Policy on Income Smoothing Practices
BT  - Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022)
PB  - Atlantis Press
SP  - 646
EP  - 656
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-350-4_64
DO  - 10.2991/978-94-6463-350-4_64
ID  - Herawaty2024
ER  -