Authors:

Anak Agung Istri Sarasmitha Dewi, I Gusti Ayu Nyoman Budiasih

Abstract:

“This study aims to obtain empirical proves the effect of information asymmetry, firm size, employee stock ownership program on earnings management practices. Information symmetry is measured using relative bid-ask spreads, firm size is measured using ln (total assets), and employee stock ownership program with the proportion of shares disbursed by the company for employees. This research was conducted on companies listed on the Stock Exchange that adopted ESOP in 2014 until 2016. The theory underlying this research is agency theory. The sampling method used in this study was purposive sampling. The sample of companies in the study were 14 companies with 42 observations. Data collection uses non-participant observation methods. The data analysis technique used is multiple linear regression analysis. Keywords: Information asymmetry, earnings management”

Keywords

Information asymmetry, earnings management

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-46473

Published

2019-04-10

How To Cite

DEWI, Anak Agung Istri Sarasmitha; BUDIASIH, I Gusti Ayu Nyoman. Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Employee Stock Ownership Program pada Praktik Manajemen Laba.E-Jurnal Akuntansi, [S.l.], v. 27, n. 1, p. 594-615, apr. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-46473. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2019.v27.i01.p22.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 27 No 1 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License