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

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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Vinola Herawaty & Florus Daeli & Putri Bilqis Fadilah Achma & Juara Sintong Nainggolan & Barugamuri Dachi, 2023. "The Role of Information Asymmetry in Moderating Corporate Governance Practice and Dividend Policy on Income Smoothing Practices," Advances in Economics, Business and Management Research, in: Donard Games & Maruf (ed.), Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022), pages 646-656, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-350-4_64
    DOI: 10.2991/978-94-6463-350-4_64
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