ANALISIS PENGARUH KETIDAKPASTIAN LINGKUNGAN TERHADAP HUBUNGAN ANTARA ASIMETRI INFORMASI DAN MANAJEMEN LABA
Abstract: The purpose of this
study is to examine the influence of uncertainty environment to the
relationship between information asymmetry and earnings management. The number
from board of commissioners and background of audit committee used as control
variable. Sample in this study consists of 103 manufacture companies listed in
Indonesian Stock Exchange that publish annual report in year 2012. Analysis
technique in this study uses multiple analysis regression consists of three
regression models to examine the influence of uncertainty environment to the
relationship between information asymmetry and earnings management.The
empirical result of this study show that information asymmetry have positively
significant influenced on earnings management with share price volatility as a
measured of information asymmetry. Uncertainty environment as moderating
variable measured by complex environment have positive significant on
relationship between share price volatility and earnings management while the
dynamic environment have significant influenced on relationship between
information asymmetry and earnings management.Abstract Berbahasa Inggris.
Penulis: Fitri Wahyu Risalia,
Didik Ardiyanto
Kode Jurnal: jpakuntansidd141075
