首页    期刊浏览 2025年07月22日 星期二
登录注册

文章基本信息

  • 标题:PENGARUH PRUDENCE TERHADAP ASIMETRI INFORMASI DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BEI)
  • 本地全文:下载
  • 作者:Oktifia Aristiani ; Suharto ; Gustin Padwa Sari
  • 期刊名称:Akuisisi
  • 印刷版ISSN:1978-6581
  • 电子版ISSN:2477-2984
  • 出版年度:2017
  • 卷号:13
  • 期号:2
  • 页码:62-82
  • DOI:10.24127/akuisisi.v13i2.160.g128
  • 语种:English
  • 出版社:Universitas Muhammadiyah Metro
  • 摘要:The purpose of this research was to examine 1) the influence of prudence to the information asymmetry,2) the effect of the earning quality as a moderating variable between prudence with information asymmetry.The research object was the ILQ45 company listed on the Indonesia Stock Exchange (BEI) for 3 years (2013-2015).Samples were 70 companies.The sampling technique used purposive sampling.Data were analyzed using SPSS 22.0 for Windows that consists of two types of analyze are multiple linier regression and analyze are Simple linier regression.Testing the hypothesis in this test using the t test,F test and coefficient of determination.Based on test result found that the prudence variable has no effect on information asymmetry.But prudence and moderating variables earning quality has effect towards the information asymmetry.
  • 关键词:prudence;information asymmetry;earning quality;bid ask spread.
国家哲学社会科学文献中心版权所有