LESTARI, Sari Ayu (2024) The Effect of Firm Size and Financial Leverage on Income Smoothing with Independent Board of Commissioners as Moderation. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research is a secondary data research on non cyclicals consumer sector companies listed on the Indonesia Stock Exchange (IDX). This research takes the title: "The Effect of Firm Size and Financial Leverage on Income Smoothing with Independent Board of Commissioners". This research starts from the phenomenon that occurred at PT Akasha Wira Internasional Tbk (ADES) which carried out profit growth supported by interest income and decreased costs, which is an income smoothing practice. In addition, PT ADES experienced a relatively stable increase in profits during the 2017-2022 period which could indicate that PT ADES was practicing income smoothing. The purpose of this study is to determine the effect of company size and financial leverage on income smoothing and to determine whether the independent board of commissioners can moderate the effect of company size and financial leverage on income smoothing. The population in this study is consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2020-2022 period, totaling 87 companies. The total sample obtained was 42 companies using purposive sampling method. The data analysis technique uses logistic regression analysis and Moderated Regression Analysis (MRA) using the SPSS IMB 25 application. Based on the results of research and data analysis using logistic regression analysis and Moderated Regression Analysis (MRA), it shows that: (1) Firm size has a positive effect on income smoothing. (2) Financial leverage has a negative effect on income smoothing. (3) The independent board of commissioners is able to weaken the effect of firm size on income smoothing. (4) The independent board of commissioners is unable to weaken the effect of financial leverage on income smoothing. Based on the overall discussion of the research results, the following implications can be obtained, namely: (1) Implications in theory are useful for strengthening positive accounting theory and agency theory in previous studies that analyze income smoothing. (2) There is a need for signal theory to explain the effect of financial leverage on income smoothing from another point of view (3) Implications in has potential to develop the science literature and serve as reference in further research on factors that affect income smoothing (4) Implications for investors can assist investors create better investment decisions by taking into account the actual performance of the company. (5) Implications for the company can be taken into consideration when deciding whether the company needs to do income smoothing.

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