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

Vinola Herawaty (), Florus Daeli, Putri Bilqis Fadilah Achma, Juara Sintong Nainggolan and Barugamuri Dachi
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Vinola Herawaty: Universitas Trisakti, Department of Accounting, Faculty of Economics and Business
Florus Daeli: Universitas Trisakti, Department of Accounting, Faculty of Economics and Business
Putri Bilqis Fadilah Achma: Universitas Trisakti, Department of Accounting, Faculty of Economics and Business
Juara Sintong Nainggolan: KAP Johannes Juara & Rekan
Barugamuri Dachi: KAP Nexia KPS

A chapter in Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022), 2023, pp 646-656 from Springer

Abstract: 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.

Keywords: Corporate Governance; Information Asymmetry; Income Smoothing (search for similar items in EconPapers)
Date: 2023
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DOI: 10.2991/978-94-6463-350-4_64

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