The Effect Of Information Asymmetry, Accounting Conservatism, And Firm Size Against Earning Management With Good Corporate Governance As Moderating Variables
This study aims to investigate the impact of information asymmetry, accounting conservatism, and firm size on earning management with the moderation of good corporate governance. The population in this study is companies in the primary consumer goods industry sector listed on the IDX in 2018-2021, a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
UNIB Press
2023-06-01
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| Series: | Jurnal Akuntansi |
| Online Access: | https://ejournal.unib.ac.id/JurnalAkuntansi/article/view/27761 |
| _version_ | 1797811184160735232 |
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| author | Dwi Indri Syahputri Nawirah |
| author_facet | Dwi Indri Syahputri Nawirah |
| author_sort | Dwi Indri Syahputri |
| collection | DOAJ |
| description | This study aims to investigate the impact of information asymmetry, accounting conservatism, and firm size on earning management with the moderation of good corporate governance. The population in this study is companies in the primary consumer goods industry sector listed on the IDX in 2018-2021, and samples were selected using purposive sampling techniques and obtained from as many as 18 companies that meet the research criteria. The total data becomes 72 observational data. The data was analyzed using a panel data regression test with the help of the Eviews 12 application. The results of this study show that information asymmetry and firm size do not have a significant effect on earning management, accounting conservatism has a negative and significant impact on earning management, GCG is unable to moderate or weaken the relationship between information asymmetry, accounting conservatism and firm Size on earning management |
| first_indexed | 2024-03-13T07:19:54Z |
| format | Article |
| id | doaj.art-37aee09363ae4dfbaa572f5be0c728c7 |
| institution | Directory Open Access Journal |
| issn | 2303-0356 2303-0364 |
| language | English |
| last_indexed | 2024-03-13T07:19:54Z |
| publishDate | 2023-06-01 |
| publisher | UNIB Press |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj.art-37aee09363ae4dfbaa572f5be0c728c72023-06-04T11:57:21ZengUNIB PressJurnal Akuntansi2303-03562303-03642023-06-0113216317610.33369/jakuntansi.13.2.163-17637066The Effect Of Information Asymmetry, Accounting Conservatism, And Firm Size Against Earning Management With Good Corporate Governance As Moderating VariablesDwi Indri Syahputri0Nawirah1Universitas Islam Negeri Maulana Malik Ibrahim MalangUniversitas Islam Negeri Maulana Malik Ibrahim MalangThis study aims to investigate the impact of information asymmetry, accounting conservatism, and firm size on earning management with the moderation of good corporate governance. The population in this study is companies in the primary consumer goods industry sector listed on the IDX in 2018-2021, and samples were selected using purposive sampling techniques and obtained from as many as 18 companies that meet the research criteria. The total data becomes 72 observational data. The data was analyzed using a panel data regression test with the help of the Eviews 12 application. The results of this study show that information asymmetry and firm size do not have a significant effect on earning management, accounting conservatism has a negative and significant impact on earning management, GCG is unable to moderate or weaken the relationship between information asymmetry, accounting conservatism and firm Size on earning managementhttps://ejournal.unib.ac.id/JurnalAkuntansi/article/view/27761 |
| spellingShingle | Dwi Indri Syahputri Nawirah The Effect Of Information Asymmetry, Accounting Conservatism, And Firm Size Against Earning Management With Good Corporate Governance As Moderating Variables Jurnal Akuntansi |
| title | The Effect Of Information Asymmetry, Accounting Conservatism, And Firm Size Against Earning Management With Good Corporate Governance As Moderating Variables |
| title_full | The Effect Of Information Asymmetry, Accounting Conservatism, And Firm Size Against Earning Management With Good Corporate Governance As Moderating Variables |
| title_fullStr | The Effect Of Information Asymmetry, Accounting Conservatism, And Firm Size Against Earning Management With Good Corporate Governance As Moderating Variables |
| title_full_unstemmed | The Effect Of Information Asymmetry, Accounting Conservatism, And Firm Size Against Earning Management With Good Corporate Governance As Moderating Variables |
| title_short | The Effect Of Information Asymmetry, Accounting Conservatism, And Firm Size Against Earning Management With Good Corporate Governance As Moderating Variables |
| title_sort | effect of information asymmetry accounting conservatism and firm size against earning management with good corporate governance as moderating variables |
| url | https://ejournal.unib.ac.id/JurnalAkuntansi/article/view/27761 |
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