DAMPAK INTERAKSI ASIMETRI INFORMASI TERHADAP UKURAN PERUSAHAAN, LEVERAGE DAN KOMPENSASI PADA MANAJEMEN LABA
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Authors:
I Nyoman Sutapa, I Dewa Gede Dharma Suputra
Abstract:
“The present study is aimed at providing empirical evidence on the impact of information asymmetry on the correlation among size of company, leverage and compensation of profit management. The population included in this study was manufacturer listed in Indonesian stock exchange from 2012 to 2014 period with total sample of 189 companies. The sample collection method used was purposive sampling and the testing measurement used was moderated regression analysis. The result of this study proves that information asymmetry can moderate between the impact of size of company on profit management, the higher the information asymmetry, the higher the profit management through a company measurement with the interaction of information asymmetry on profit management. However, information asymmetry is not able to moderate the impact of leverage on profit management as well as the impact of compensation on profit management.”
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PDF:
https://jurnal.harianregional.com/eeb/full-17601
Published
2016-05-25
How To Cite
SUTAPA, I Nyoman; DHARMA SUPUTRA, I Dewa Gede. DAMPAK INTERAKSI ASIMETRI INFORMASI TERHADAP UKURAN PERUSAHAAN, LEVERAGE DAN KOMPENSASI PADA MANAJEMEN LABA.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], may 2016. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/17601. Date accessed: 28 Aug. 2025.
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Issue
VOLUME.05.NO.04.TAHUN 2016
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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