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Atma Yuliana, Dias Candrika
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Decision Sciences, Operations Research & Management

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Good Corporate Governance as a Variable Moderating the Effect of Information Asymmetry on Profit Management (An Empirical Study on Go Public Transportation and Logistic Companies in ISE during 2016-2019) Atma Yuliana, Dias Candrika
Management Analysis Journal Vol 11 No 2 (2022): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v11i2.57011

Abstract

This research aims to find out the effect of Information Asymmetry on profit management with GCG as moderating variable in transportation and logistic enlisted in ISE in 2016-2019. This research used multiple-linear regression analysis and MRA using Eviews 12 aid. The result of research can be summarized as follows: 1) Information asymmetry affects profit management significantly, and 2) Information asymmetry does not affect profit management with GCG being moderating variable. In this case, a moderating predictor type of moderation regression analysis model occurs, meaning that moderating variable serves merely as predictor in the relation established.
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