PENGARUH KUALITAS LABA, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP ASIMETRI INFORMASI

TINAMBUNAN, AGNES LESTARI (2020) PENGARUH KUALITAS LABA, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP ASIMETRI INFORMASI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

AGNES LESTARI TINAMBUNAN. The Influence of Earning Quality, Good Corporate Governance, and Firm Size on Information Asymmetry. Faculty of Economics, Universitas Negeri Jakarta, 2020. The research aims to determine the influence of earning quality, good corporate governance, and firm size on information asymmetry. Dependent variable information asymmetry is measured by the bid-ask spread. Independent variable earning quality is measured by using the accrual quality model of Kothari (2005). Good Corporate Governance represent by two aspects consists of the proportion of independent commissioners is measured by the ratio between number of independent board of commissioners and number of all member of board of commissioners on company and frequency of board directors meetings is measured by the total of board directors meetings in one year. Firm size is measured by natural logarithm of the company’s net income. This research uses secondary data with the 57 population of property, real estate, and constraction companies that listed in Indonesian Stock Exchange (IDX) during 2016-2018. Sampel selected based on purposive sampling and acquired 39 companies. Thus, the total research observations amounted to 117 for three years. This research uses Multiple Linear Regression analysis for test the hyphothesis with the help of SPSS program version 26. The results of this research is the proportion of independent commissioners, frequency of boards meetings, and firm size has negative influence on information asymmetry. Meanwhile earning quality has no influence on information asymmetry. Keywords: Information Asymmetry, Earning Quality, Good Corporate Governance, The Proportion of Independent Commissioners, Frequency of Board Directors Meetings, and Firm Size

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Adam Zakaria, SE., Akt., M.Si., Ph.D., Pembimbing II: Petrolis Nusa Perdana, M.Acc, Ak.,
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 17 Dec 2020 07:34
Last Modified: 17 Dec 2020 07:34
URI: http://repository.fe.unj.ac.id/id/eprint/9652

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