THE RELATIONSHEP BETWEEN ASYMETRY INFORMATION AND EARNINGS MANAGEMENT AND GOOD CORPORATE GOVERNANCE MECHANISM AS A MODERATING VARIABLE (EMPIRICAL STUDY IN BANKING COMPANY LISTED IN IDX 2008-2010)

SEPTIANI, DYAH CITRA and Mukhtaruddin, Mukhtaruddin and Abukosim, Abukosim (2012) THE RELATIONSHEP BETWEEN ASYMETRY INFORMATION AND EARNINGS MANAGEMENT AND GOOD CORPORATE GOVERNANCE MECHANISM AS A MODERATING VARIABLE (EMPIRICAL STUDY IN BANKING COMPANY LISTED IN IDX 2008-2010). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the influence of asymmetry information with eamings management and good corporate govemance mechanism as a moderatimg variables. This research is designed as a empirical study. The population of this research are public Indonesian banking firms in 2008 until 2010. Which are used 54 samples with purposive sampling method. The test use Assumption classic test, normality test with Kolmogorov- Smimov Test, heteroskedasticity test with scatterplots, multicolinearity test with VIF test and Pearson correlation test, autocorrelation test with Durbin-Watson test. The hypothesis result using regression test between eamings management and asymmetry information show that there is no significant effect. Furthermore, the second hypothesis which is the R square test show that corporate govemance mechanism as a moderating variable which are managerial ownership, proportion of independent commissioner, meetings frequency of audit committee could be moderate the relationship between asymmetry information and eamings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Asymmetry information, eamings management, good corporate governance mechanism
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	01 Nov 2021 07:02
Last Modified:	01 Nov 2021 07:42
URI:	http://repository.unsri.ac.id/id/eprint/56606

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