Open AccessCorporate Governance, Ukuran Perusahaan, Asimetri Informasi dan Manajemen Laba
Author(s) -
Adelphia Christian Wibowo,
Maria Mediatrix Ratna Sari
Publication year - 2021
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2022.v32.i02.p04
Subject(s) - business , corporate governance , accounting , audit committee , stock exchange , earnings management , information asymmetry , audit , empirical evidence , empirical research , earnings , finance , philosophy , epistemology
The research was conducted with the aim of finding empirical evidence regarding earnings management that is influenced by corporate governance, firm size and information asymmetry. The study involved 100 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with 300 samples of observation. The results of the research analysis found that the presence of women on the board of directors, commissioners and audit committees has not been able to minimize earnings management practices. The larger the size of a company and the information asymmetry that occurs, the greater the possibility of earnings management practices carried out by the company.
Keywords: Corporate Governance; Company Size; Information Asymmetry; Earnings Management.