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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Istiqro' Klinikal Sains (Jurnal Analis Kesehatan) Journal of Sustainable Civil Engineering (JOSCE) Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Riset Akuntansi dan Keuangan Jurnal Vokasi Mekanika Menara Pengabdian Jurnal Masyarakat Mengabdi Nusantara Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil Venus: Jurnal Publikasi Rumpun Ilmu Teknik International Journal of Mathematics and Science Education
Jasman Jasman
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Journal : Jurnal Riset Akuntansi dan Keuangan

 1 
MANAJEMEN LABA: BUKTI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Jasman Jasman
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2015.111.247

Abstract

; "> This research aims to investigate the effect of board commissioners effectiveness, audit committeeeffectiveness, institutional stock-ownership, and public stock-ownership on Earnings Managementactivities. The efectiveness of board comissioners and audit committee are measured based on theircharacteristics such as independence, activity, size, and competence. The research design isquantitative method. The Sample used in this study consisted of 31 Banking companies listed onIndonesian Stock Exchanges for the period of 2011 to 2013. The research hypothesis is tested usingOrdinary Least Squares methods (OLS). The result shows that board of commissiors’ effectivenes andpublic stock ownership do not affect on the earnings management activites. Also, audit committeeeffectiveness do not give effect on earning management activites except audit committee’scompetence which is found to impact on reduction of earnings Management. Other independentvariables such as institutional stock ownership is proven to influence earnings managementactivities.Keywords: Board Commissioners Effectiveness, Audit Committee Effectiveness, Institutional StockOwnership, Public Stock-Ownership, Earnings Management
PENGARUH ASIMETRI INFORMASI TERHADAP BIAYA EKUITAS DAN BIAYA UTANG DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Jasman Jasman
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2016.122.232

Abstract

ABSTRACTThis research aims to investigate the influence of asymmetric information on cost of debt and cost ofequity, and the role of earnings mangement as intervening variable. The research design isquantitative method. The Sample used in this study is property & real estate companies listed inIndonesian Stock Exchange. The result shows that there is no influence of asymmetric information toearnings management. Empirical evidence shows that asymmetric information negatively affect costof equity; on the other hand, asymmetric information does not influence cost of debt. Furthermore,earnings management does not influence cost of equity and cost of debt. Earnings managementcannot be used as an intervening variable in examining the relationship between asymmetricinformation to cost of debt. However, earnings management can be empirically used as anintervening variable in analyzing the relationship of asymmetric information to cost of equity.Keywords: information assymmetry, earnings management, cost of debt, cost of equity
Co-Authors Abdul Aziz Adnan Adnan Ahmad Ahmad Ahmad Firdaus Ambiyar, Ambiyar Andre Kurniawan Anggi Anggi Angnes Amtahanb Arief Sudarta ARIF RACHMAN HAKIM Arwizet Arwizet, Arwizet Asril Hermawan Azhar Azhar Bangun Sukma Wijaya Bayu Bayu Buana Bima Fikri Budi Syahri Bulkia Rahim Defra Yones Delima Yanti Sari Edi Satria Eko Indrawan Eko Kurnia Saputra Eva Safitri Maladeni Fadhli Almi Farid Permata Putra Fauzi Frimananda Gifan Ainul Mukhrim Hamka Hamka Hamsyah Hamsyah Hasddin Hasddin Haydir Haydir Hendri Nurdin I Gusti M.N Budiana I Gusti N.Budiana Ida Mawadah Idalia Norceb Indra Elisabet Lalangpuling Irzal Irzal Kasimir Sarifudin Ketrina Konoralma Kevin Pascoal Laksono Trisnantoro Lalang, Arvinda C. Lestarani, Dewi Lolita A.M. Parera M Aldi Muhtaibillah A M. Hafiz M. Ridwan Ma'rif Hidayat Marfudin Marfudin Mastur Mastur Misbahuddin Misbahuddin Muhammad Ady Mulyadi Muhammad Anwar Rifa'i Muhammad Ilham Tahir Mulianti Mustakim Mustakim Nastya Chila Zarabiyu Nelvi Erizon Nensy Aryasandy Neolaka, Yantus A B Ni Wayan O.A.C. Dewi Nofri Pratama Putra Nurmila Sunati Panca Eka Paksi Peri Irawan Primawati Primawati purwantono purwantono Rahmadi Zaki Refdinal Refdinal Renaldi Renaldi Reski Yanza Rifat De Burt Rifelino Rifelino Rio Ramadhan Rizki Trio Kurnia Putra Rodesri Mulyadi Rodiah Elfianti Rosdialena Sri Rizki Putri Primandari Syauqi Arjunanda Taufik Taufik Thaheransyah Villa Eva Delvia Ginal S Wanda Nurul Afriani Waskito Waskito Yosep Lawab Yufrizal A Yusra M. Nur Zainal Abadi Zulfikra Rendi