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Anugerah Adhi Prasetyo
Magister Management Information System, Gunadarma University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF INFORMATION ASYMMETRY, SIZE, AND FINANCIAL RATIOS ON EARNING MANAGEMENT TOWARDS BANKING SECTOR Anugerah Adhi Prasetyo
Jurnal Ilmiah Ekonomi Bisnis Vol 20, No 3 (2015)
Publisher : Universitas Gunadarma

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Abstract

The purpose of this research is to investigate the influence of user participation on accounting information system performance with top management support, task complexity, system complexity, user skill as moderating variable and the effect of accounting information system performance on individual performance. The population in this study are employees on good banking company bank Persero or BUSN Devisa listed in Bank Indonesia totaling 39 banks including bank persero 4 and 35 BUSN Devisa. Total Bank to be sampled are 8 banks and total of respondent are 100 respondents. Using the Structural Equation Modelling (SEM) and Moderate-Structural Equation Modelling. The results show that user participation influence significantly on AIS performance. Top management support, task complexity, system complexity, user skill moderates the effect of user participation on AIS performance. And AIS performance influence significantly on individual performance Keywords:  Infromation Asymmetry, Size, Return on Asset, Capital Adequacy Ratio, Loan to Deposit Ratio, Earning Management
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