Pengaruh Asimetri Informasi Terhadap Manajemen Laba Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderating
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Institusion

Universitas Katolik Musi Charitas

Author

Oktaviyanti, Fransisca Ekorini

Subject

H Social Sciences (General) 

Datestamp

2020-03-07 03:42:36 

Abstract :
Agency theory if the parties find principal (owners) and agents (managers) have differen interests, conflict called keagena conflict. Separation of the functions of the owners and management have a negative impact that is freely management (of companies to maximize profils that do not have acces to information about the company. It is therefore interesting to study. This study aimed to determine the effect of information asymmetry on earning management and managerial ownership as a mmoderatioderating varing variable and earnings management as an independent variable and information asymmetry as the dependen variable and managerial ownership as a moderating variable that can moderate the relationship hetween information asymmetry and earnings management. Result of the study sample 51 companies listed on the Stock Exchange during the period 2009 to 2011 showed that less research moderating, ranabie independen of earnings management and asymmetry information has a significant influence on managerial ownership. 

File :
EA-2013-091023-cover.pdf
EA-2013-091023-abstract.pdf
EA-2013-091023-complete.pdf
EA-2013-091023-summary_id.pdf
EA-2013-091023-tableofcontent.pdf
EA-2013-091023-chapter1.pdf
EA-2013-091023-chapter2.pdf
EA-2013-091023-chapter3.pdf
EA-2013-091023-chapter4.pdf
EA-2013-091023-conclusion.pdf
EA-2013-091023-reference.pdf
EA-2013-091023-attachment.pdf