Effects of Industrial Specialization on Income Smoothing with Company Size and Leverage as Control Variables
Abstract
The characteristic of industrial specialist auditors is that they have more information obtained from experience when auditing clients of industry specialists so that they can detect errors and irregularities that occur in financial statements.Companies that are audited by industrial specialist auditors tend not to perform income smoothing. The purpose of this study was to examine the effects of industrial specialization on income smoothing with leverage and company size as control variables. The data used were Food and Beverage companies listed on the Indonesia Stock Exchange of 2013-2018. The purposive sampling gave 78 data used in this study. The data analysis method was the multiple linear regression test. The result of this studyshowsthat industrial specialization does not affect income smoothing. For the control variables, leverage and company size, theyshow no effect on income smoothing either.
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DOI: http://dx.doi.org/10.18415/ijmmu.v9i5.3744
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