Journal of Finance and Business Digital (JFBD)
Vol. 3 No. 1 (2024): March 2024

The Moderating Role of Good Corporate Governance on the Influence of Company Size, Share Value, Profitability, and Financial Leverage on Income Smoothing (Study of Primary Consumer Goods Companies listed on the BEI in 2020-2022)

Naturi Diah Pratami (Universitas Muhammadiyah Purwokerto)
Naelati Tubastuvi (Universitas Muhammadiyah Purwokerto)
Maulida Nurul Innayah (Universitas Muhammadiyah Purwokerto)
Yudhistira Pradhipta Aryoko (Universitas Muhammadiyah Purwokerto)

Article Info

Publish Date
30 Mar 2024

Abstract

This research aims to determine the influence of company size, share value, profitability, and financial leverage on income smoothing and the moderating role of GCG on the influence of company size, share value, profitability, and financial leverage on income smoothing. This research uses  quantitive method ,  purposive sampling, and logistic regression analysis with SPSS 20.  This research shows that profitability has a negative effect on income smoothing. company size, share value, and financial leverage do not affect incomes smoothing. GCG cannot moderate the influence of company size and share value on income smoothing. GCG can strengthen the influence of profitability and financial leverage on income smoothing.

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Journal Info
Journal of Finance and Business Digital (JFBD)
Website

Abbrev

jfbd

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Finance and Business Digital (JFBD) publishes original research articles and inquiries into issues of finance, Business digital, economics, and business management. JFBD is an international peer-reviewed journal, which is devoted to contemporary and empirical research related to finance, ...