Fitriani, Lita Yulita and Sutoyo, Sutoyo and Suryaningsum, Sri and Rohmawati, Vivin Marlita (2018) THE INFLUENCE OF INFORMATION ASYMMETRY, INDEPENDENT COMMISSIONER BOARD, AUDIT COMMITTEE, MANAGERIAL OWNERSHIP, AND FIRM SIZE ON EARNINGS MANAGEMENT. Journal of Engineering and Applied Sciences, 13 (10 SI). pp. 8142-8152. ISSN 1818-7803 (online)
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Abstract
This research aims at identifying the influence of information asymmetry, independent commissioner board, audit committee, managerial ownership, and firm size to the earnings management. Information asymmetry measured with relative bid-ask spread; independent commissioner board measured with the percentage of independent commissioner members from the total commissioner board in the company; audit committee measured with dummy variable; managerial ownership measured with the percentage in the share capital owned by the management from the total capital of the company; firm size measured withnatural logarithm of the total assets, and earnings management measured with The Modified Jones Model to calculate the discretionary accrual. This research employs the sample from the manufacture companies listed in Indonesia Stock Exchange of 55 companies. The sampling conducted is purposive sampling technique. This research based on the hypothesis testing using multiple linear analysis method, it can be concluded that partially, the information asymmetry and managerial ownership has significant influence on the earnings management. Meanwhile, simultaneously, it is proved that information asymmetry, independent commissioner board, audit committee, managerial ownership, and firm size has significant influence on the earnings management of the manufacture companies.
| Item Type: | Article |
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| Subjects: | K Law > K Law (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | SRI SURYANINGSUM - |
| Date Deposited: | 24 Jan 2019 07:41 |
| Last Modified: | 24 Jan 2019 07:41 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/18165 |
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