Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Employee Stock Ownership Program pada Praktik Manajemen Laba

Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Employee Stock Ownership Program pada Praktik Manajemen Laba

This study aims to obtain empirical proves the effect of information asymmetry, firm size, employee stock ownership program on earnings management practices. Information symmetry is measured using relative bid-ask spreads, firm size is measured using ln (total assets), and employee stock ownership p...

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Main Authors: Anak Agung Istri Sarasmitha Dewi, I Gusti Ayu Nyoman Budiasih
Format: Article
Language:Indonesian
Published: Universitas Udayana 2019-04-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/46473
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spelling doaj-feb0d23f4e414e1ca9f32c2dd3f176822020-11-25T01:56:15ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562019-04-0159461510.24843/EJA.2019.v27.i01.p2246473Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Employee Stock Ownership Program pada Praktik Manajemen LabaAnak Agung Istri Sarasmitha Dewi0I Gusti Ayu Nyoman Budiasih1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi dan Bisnis Universitas UdayanaThis study aims to obtain empirical proves the effect of information asymmetry, firm size, employee stock ownership program on earnings management practices. Information symmetry is measured using relative bid-ask spreads, firm size is measured using ln (total assets), and employee stock ownership program with the proportion of shares disbursed by the company for employees. This research was conducted on companies listed on the Stock Exchange that adopted ESOP in 2014 until 2016. The theory underlying this research is agency theory. The sampling method used in this study was purposive sampling. The sample of companies in the study were 14 companies with 42 observations. Data collection uses non-participant observation methods. The data analysis technique used is multiple linear regression analysis. Keywords: Information asymmetry, earnings managementhttps://ojs.unud.ac.id/index.php/Akuntansi/article/view/46473
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Anak Agung Istri Sarasmitha Dewi
I Gusti Ayu Nyoman Budiasih
spellingShingle Anak Agung Istri Sarasmitha Dewi
I Gusti Ayu Nyoman Budiasih
Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Employee Stock Ownership Program pada Praktik Manajemen Laba
E-Jurnal Akuntansi
author_facet Anak Agung Istri Sarasmitha Dewi
I Gusti Ayu Nyoman Budiasih
author_sort Anak Agung Istri Sarasmitha Dewi
title Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Employee Stock Ownership Program pada Praktik Manajemen Laba
title_short Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Employee Stock Ownership Program pada Praktik Manajemen Laba
title_full Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Employee Stock Ownership Program pada Praktik Manajemen Laba
title_fullStr Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Employee Stock Ownership Program pada Praktik Manajemen Laba
title_full_unstemmed Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Employee Stock Ownership Program pada Praktik Manajemen Laba
title_sort pengaruh asimetri informasi, ukuran perusahaan, dan employee stock ownership program pada praktik manajemen laba
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2019-04-01
description This study aims to obtain empirical proves the effect of information asymmetry, firm size, employee stock ownership program on earnings management practices. Information symmetry is measured using relative bid-ask spreads, firm size is measured using ln (total assets), and employee stock ownership program with the proportion of shares disbursed by the company for employees. This research was conducted on companies listed on the Stock Exchange that adopted ESOP in 2014 until 2016. The theory underlying this research is agency theory. The sampling method used in this study was purposive sampling. The sample of companies in the study were 14 companies with 42 observations. Data collection uses non-participant observation methods. The data analysis technique used is multiple linear regression analysis. Keywords: Information asymmetry, earnings management
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/46473
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