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  • 标题:PENGARUH ASIMETRI INFORMASI, CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN PADA MANAJEMEN LABA
  • 本地全文:下载
  • 作者:Ni Wayan Nariastiti ; Ni Made Dwi Ratnadi
  • 期刊名称:E-Jurnal Akuntansi Universitas Udayana
  • 印刷版ISSN:2302-8556
  • 出版年度:2014
  • 卷号:9
  • 期号:3
  • 页码:717-727
  • 出版社:E-Jurnal Akuntansi Universitas Udayana
  • 摘要: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.
  • 关键词:Information Asymmetry; Corporate Governance; Firm Size; and Earnings Management.
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