Peran Moderasi Dewan Komisaris Independen terhadap Faktor-Faktor yang Memengaruhi Perataan Laba
Vincent Wirawan,
I Gusti Ketut Agung Ulupui,
Dwi Handarini
Abstract:This study was conducted with the aim of investigating the moderating role of the board of independent commissioners on the factors affecting income smoothing. The sample was selected based on the criteria set by researcher using purposive sampling method resulting with 21 selected companies from 58 infrastructure companies listed on the Indonesia Stock Exchange (IDX) in 2017 to 2021. This study is using the logistic regression analysis method with SPSS Statistic 25. The results of this study indicate that pro… Show more
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