Pengaruh Cash Holding Dan Financial Leverage Terhadap Income Smoothing Dengan Corporate Governance Sebagai Variabel Moderating

Authors

  • Zidane Bertand Arya Departemen Akuntansi, Universitas Dian Nuswantoro, Indonesia
  • Imang Dapit Pamungkas Departemen Akuntansi, Universitas Dian Nuswantoro, Indonesia

DOI:

https://doi.org/10.35137/jabk.v10i1.47

Keywords:

Cash holding, Financial leverage, Income smoothing, Corporate governance

Abstract

In a company, financial statements are vital because they have a role as a result of operational activities in a
company in a period. Financial statements also have a function as an illustration of a company regarding the
good or poor capabilities of the company. One of the crucial accounts in assessing the company's performance is
profit. In fact, the work on Income Smoothing causes some speculation, some think that Income Smoothing is
detrimental to users of financial statements because it does not explain the content of reasonable reports on the
company's financial position. Meanwhile, other parties think that Income Smoothing is reasonable because it does
not violate accounting standards. The purpose of this observation is to find out whether cash holding and financial
leverage are able to affect income smoothing, as well as to find out whether corporate governance variabels are
able to moderate cash holding and financial leverage on income smoothing. The population of this study is state-
owned companies in 2016-2021 a total of 48 companies with 6 years, selecting samples using the purposive
sampling method and obtaining samples with a total of 108. This research found that the cash holding variabel is
able to affect income smoothing, financial leverage is unable to affect income smoothing, corporate governance
is able to moderate or reduce the influence between cash holding and income smoothing, corporate governance
is unable to moderate or reduce the influence between financial leverage and income smoothing. The software
used for data processing is SPSS Statistics 20.

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Published

2023-04-06

Issue

Vol. 10 No. 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Section

Articles

License

Copyright (c) 2023 Zidane Bertand Arya, Imang Dapit Pamungkas

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