Pengaruh ketidakpastian lingkungan terhadap hubungan antara manajemen laba dan asimetri informasi

Deskripsi

This research aimed to give empirical evidence about the factor of environment uncertainty that affect the relation between earning management and asymmetry information. This research find difference result of effect earning management in Indonesia when measured by share price volatility and bid-ask spread. The effect of earning management will result on higher share price volatility when environment is more complex and dynamic. But, it won?t affect the bid-ask spread. Besides that, size of commissioner seems limit the opportunity earning management in Indonesia with curvilinear relationship. But, the size of director and audit done by Big-4 accounting firm seems increase the opportunity of earning management Result from this reseach contribute as advice for shareholder, company, and regulatory as decision making on their field.Ada tabel