Peran Mekanisme Corporate Governance Sebagai Pemoderasi Pengaruh Asimetri Inf…

ABSTRACT This study aimed to examine the effect of asymmetry information on earnings management was corporate governance as moderating variable. Bid-ask spread is used to measure the variable asymmetry information. Discretionary accruals is used to measure the variable earnings management. The independent board commissioner, institutional ownership, management ownership, and audit commite …