Open AccessPengaruh Corporate Governance, Kualitas Laba, Ukuran Perusahaan Terhadap Asimetris Informasi
Author(s) -
Dini Fadillah,
Mayar Afriyenti
Publication year - 2020
Publication title -
jurnal eksplorasi akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2656-3649
DOI - 10.24036/jea.v2i1.202
Subject(s) - nonprobability sampling , corporate governance , business , sample (material) , index (typography) , earnings , sampling (signal processing) , quality (philosophy) , accounting , statistics , mathematics , finance , computer science , population , philosophy , chemistry , demography , chromatography , filter (signal processing) , epistemology , sociology , world wide web , computer vision
This study aims to examine the effect of corporate governance, earnings quality and firm size on asymmetric information. The sample used in this study was a company registered in the corporate governance perception index (CGPI) in 2014-2018 with a sampling method that is purposive sampling, so a sample of 16 companies was obtained. This study uses multiple regression data analysis techniques by comparing the adjusted R-square of each model used. The results showed that adjusted R-square corporate governance on companies registered with CGPI had a significant negative effect on asymmetric information. While adjusted R-square earnings quality has no effect on asymmetric information and also firm size has no effect on asymmetric information