Influence of Corporate Governance On Information Asymmetry Relationship With Profit Management Practice (Studies in Manufacturing Companies Listed on the Stock Exchange).

TESIS

Abstract

By : I GST NGR SUARDHITA

Email : thurah.ajus@gmail.com

Faculties : Fakultas Ekonomi dan Bisnis

Department : S1 Akuntansi

Terjemahan Matikan terjemahan instan This study aims to examine the factors that influence earnings management practices in companies listed on the Indonesia Stock Exchange the period 2010 to 2012. Earnings management is one of the factors that can reduce the credibility of the financial statements, and possible motivations done by any manager because the managers have the information asymmetry to external parties. The variables tested which includes the Information Asymmetry relation to earnings management are moderated by the composition of the board of commissioners, board size, and the size of the audit committee. Elections were conducted with a purposive sampling method, so that the selected 40 companies through predefined criteria. Thus, the total sample for 3 years of the study was 112 samples. Data on the samples obtained through the Indonesian Capital Market Directory (ICMD) and www.idx.co.id. Modified Jones Model is used for detecting earnings management. Hypothesis testing is done by the Moderate Regression Analysis with IBM SPSS Statistics 20 program. Based on the results of testing the hypothesis, derived that information asymmetry variables significantly influence earnings management practices. Meanwhile, the composition of the board of commissioners, board size, and the size of the audit committee, as a moderating variable significant effect on information asymmetry relationship with the earnings management practices. Google Terjemahan untuk Bisnis:Perangkat PenerjemahPenerjemah Situs WebPeluang Pasar Global Tentang Google TerjemahanKomunitasSeluler Tentang GooglePrivasi & PersyaratanBantuanKirim masukan

Keyword : Earnings management, information asymmetry, the composition of the board of commissioners, board size, the size of the audit committee.

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