Image of Peran Mekanisme Corporate Governance Sebagai Pemoderasi Pengaruh Asimetri Informasi Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)
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CD Skripsi

Peran Mekanisme Corporate Governance Sebagai Pemoderasi Pengaruh Asimetri Informasi Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)

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 is used to measure
corporate governance variable. The population of this research was manufacturing firms
listed in Indonesia Stock Exchange (IDX) in 2016-2018. The sample was determined with
purposive sampling method.That obtained 37 sample firms. The type of data in this
research was secondary data obtained from IDX. The analytical method used was
Moderated Regression Analysis (MRA). The results of this study concluded : asymmetry
information does not significantly influence earnings management, independent board
commissioner, institutional ownership, and audit commite is able to moderate the effect
of asymetri information on earnings management, and management ownership is not able
to moderate the effect of asymmetry information on earnings management
Keywords: asymmetry information, earnings management, corporate governance,
independent board commissioner, institutional ownership, management
ownership, audit commite.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0230)
02 03. 120 (0230)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0230)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
x, 66 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 120 (0230)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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