THE IMPACT OF INFORMATION ASYMMETRY TOWARDS THE QUALITY OF ACCRUAL EARNINGS WITH GOOD CORPORATE GOVERNANCE (GCG) AS MODERATING VARIABLE
Publication Date : 01/11/2017
The research aims to examine the influence of information asymmetry on the quality of accrual earning, generated by a public company. The research was moderated by two variables of Good Corporate Governance (GCG) that managerial ownership and composition of the Board of Commissioners. Information asymmetry is an information gap between management and owners of the company. This affects quality accrual earning of information made by management, so it does not describe the actual condition of the company's performance. The research objects were manufacture companies listed in Indonesia Stock Exchange for three years (2013-2015). The samples consisted of 72 companies selected using purposive sampling technique. The data were analyzed using SPSS 21.0 for windows program consisting of two types of analyses, i.e. simple regression analysis and different t-test analysis. The results of the research indicate that information asymmetry influence the quality of accrual earning and variable managerial ownership and composition of the Board of commissioners can moderate the Quality of Accrual Earning.
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