Article2007

Pengaruh Asimetri Informasi Terhadap Praktik Manajemen Laba pada Perusahaan Perbankan Publik yang Terdaftar di Bursa Efek Jakarta

Rahmawati Rahmawati · Yacob Suparno · Nurul Ulfa Qomariyah

74 citations0/0 files storedThe Indonesian Journal of Accounting Research

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

The purpose of this research is to examine the effect of information asymmetry on earnings management. Result of this research can benefit to theory development and management. Accountancy data are collected from ICMD (Indonesian Capital Market Directory) and stock prices data which are provided by Center Capital Market Reference (PRPM) of Jakarta Stock Exchange. The sample of this research are public Indonesian banking firms in 2000 until 2004. The results show that slope are significant (p value < 0.05), so Ho is rejected and Ha is accepted or available significant positive effect between information asymmetry and earnings management. R 2 value is 0.3584 that mean 35.84% dependent variable earnings management can be explained by independent variable information asymmetry, and control variable CFVAR, GROWTH, SIZE, MKTBV and then 64.16% explained by another factor out side in the regression model but in the regression between dependent variable of earnings management with control variable resulted R 2 value 0.417 and then in the regression between dependent variable earnings management with independent variable information asymmetry resulted R 2 value 0.18 so control variable more explaine dependent variable earnings management. Independent variable information asymmetry has significant positive effect and can explaine dependent variable earnings management 18%.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 74 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1985Positive Accounting Theory 2002Audit committee, board of director characteristics, and earnings management 1994Accounting earnings and cash flows as measures of firm performance 2001Corporate Governance and Earnings Management 1998Board Composition, Managerial Ownership, and Firm Performance: An Empirical Analysis 2002Managerial Ownership, Information Content of Earnings, and Discretionary Accruals in a Non–US Setting 1997Ownership Differences and Firms' Income Smoothing Behavior

Cited by

2015Pengaruh Asimetri Informasi, Mekanisme Corporate Governance, dan Beban Pajak Tangguhan Terhadap Manajemen Laba 2016PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN 2018The influence of bid-ask spread and leverage on earnings management with good corporate governance as moderating variable 2014The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity 2009PENGARUH UKURAN AUDITOR DAN SPESIALISASI AUDITOR TERHADAP KUALITAS LABA

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.