THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CEO'S GENDER ON INCOME SMOOTHING WITH AUDITOR QUALITY AS MODERATING VARIABLES IN MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE 2015-2019

KRISNAMURTI, HUBERTUS REGAN and Mukhtaruddin, Mukhtaruddin and Kalsum, Umi (2021) THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CEO'S GENDER ON INCOME SMOOTHING WITH AUDITOR QUALITY AS MODERATING VARIABLES IN MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE 2015-2019. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of good corporate governance as proxied by independent commissioners, audit committees, managerial ownership and institutional ownership and CEO’s gender on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using purposive sampling method, it was obtained 30 manufacturing companies that became the research sample. The data analysis technique used logistic regression analysis and moderation regression analysis which was processed using SPSS version 26.0 software. The results show that institutional ownership has a significant positive effect on income smoothing in manufacturing companies. Meanwhile, independent commissioners, audit committees, managerial ownership and CEO’s gender have no effect on income smoothing. The quality of auditors as a moderating variable does not strengthen the relationship between good corporate governance and CEO’s gender on income smoothing.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership, CEO’s Gender, Auditor Quality, Income Smoothing
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Hubertus Regan Krisnamurti
Date Deposited:	24 Jun 2022 03:52
Last Modified:	24 Jun 2022 03:52
URI:	http://repository.unsri.ac.id/id/eprint/72759

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