Work

Pengaruh Asimetri Informasi, Corporate Governance Dan Ukuran Perusahaan Pada Manajemen Laba

Year: 2014

Type: article

Abstract: This research aims to determine the effect of information asymmetry, corporate governance, and firm size on earnings management of publicly traded companies listed on the Indonesian Stock Exchange. Samples was determined by purposive sampling amounting 65 companies. Data were analyzed by multiple regression. The analysis result that the information asymmetry measured by the bid-ask spread has on earnings management positive influence, corporate governance measured by the rating CGPI have negative effect, and firm size proxid by total assets have negative on earnings management.

Source: E-Jurnal Akuntansi

Authors: Ni Wayan Nariastiti, Ni Made Dwi Ratnadi

Institution: Udayana University

Language: Indonesian

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W1560599208

FWCI: 1.586

Cites: 4

Cited by: 14

Related to: 10