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Anak Agung Istri Sarasmitha Dewi
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Employee Stock Ownership Program pada Praktik Manajemen Laba Anak Agung Istri Sarasmitha Dewi; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 27 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i01.p22

Abstract

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
Co-Authors I Gusti Ayu Nyoman Budiasih