Hubungan Antara Informasi Asimetri Dan Praktek Perataan Laba Di Indonesia

Wasilah, Wasilah

doi:10.21002/jaki.2005.01

Cited by 6 publications

(9 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Market to book value merupakan rasio yang digunakan untuk mengukur kinerja pasar saham terhadap nilai bukunya. Market to book value dibagi menjadi dua, yaitu market to book value of asset dan market to book value of equity (Wasilah, 2005). Pada penelitian ini, pengukuran yang digunakan atas asimetri informasi menggunakan market to book value of equity.…”

Section: Komite Auditunclassified

Pengaruh Audit Tenure, Auditor Spesialis Dan Pengungkapan Sukarela Terhadap Asimetri Informasi Dengan Komite Audit Sebagai Variabel Moderasi

Suwasono¹,

Widiyaningsih²

2021

mak

View full text Add to dashboard Cite

Penelitian ini bertujuan untuk menemukan bukti mengenai pengaruh audit tenure, auditor spesialis, dan pengungkapan sukarela terhadap asimetri informasi. Penelitian ini juga akan menguji apakah komite audit dapat memperkuat atau memperlemah pengaruh audit tenure, auditor spesialis, dan pengungkapan sukarela terhadap asimetri informasi. Penelitian ini menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2013-2017. Jumlah perusahaan perbankan yang dijadikan sampel penelitian adalah 29 perusahaan dengan pengamatan selama 5 tahun. Penelitian ini berdasarkan purposive sampling. Total sampel penelitian ini adalah 145 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisis regresi berganda dan MRA (Moderated Regression Analysis). Hasil penelitian menunjukkan bahwa auditor spesialis berpengaruh negatif terhadap asimetri informasi, sedangkan pengungkapan sukarela dan audit tenure tidak berpengaruh terhadap asimetri informasi. Penelitian ini menemukan bukti bahwa interaksi antara audit tenure dengan komite audit berpengaruh terhadap asimetri informasi. Interaksi antara auditor spesialis dengan komite audit juga terbukti berpengaruh terhadap asimetri informasi.

show abstract

Section: Komite Auditunclassified

Pengaruh Audit Tenure, Auditor Spesialis Dan Pengungkapan Sukarela Terhadap Asimetri Informasi Dengan Komite Audit Sebagai Variabel Moderasi

Suwasono¹,

Widiyaningsih²

2021

mak

View full text Add to dashboard Cite

show abstract

“…10, No.2, Juni 2014 manajemen laba. Diantaranya adalah penelitian yang dilakukan oleh Wasilah (2005) yang menyatakan bahwa pertumbuhan perusahaan (growth) berpengaruh terhadap manajemen laba, dan Julia Halim et.all (2005) menyatakan bahwa ukuran perusahaan berpengaruh terhadap manajemen laba.…”

Section: Pendahuluanunclassified

Analisis Pengaruh Profitabilitas, Leverage dan Dividend Payout Ratio Terhadap Akrual Diskresioner dan Perataan Laba dengan Kepemilikan Manajerial Sebagai Faktor Pemoderasi

Christiningrum

Aisyah

2020

JKP

View full text Add to dashboard Cite

The purpose of this study is to examine whether the profitability, leverage and dividend payout ratio affect the quality of corporate profits or earnings. Manufacturing companies listed in the Indonesia Stock Exchange are tested on their quality of earnings for years 2008-2012 using the proxy for discretionary accruals and income smoothing. In addition to testing the effects, this paper is also aimed in testing the existence of managerial stock ownership as a moderating factor. The results showed that through the use of debt and dividend payout ratio, the profitability of a company is significantly influenced by the quality of its earnings. The decline in profitability and the use of leverage and distribution of dividends affect the discretionary accruals of the company. However, only the dividend distribution triggers the income smoothing. The existence of managerial ownership as moderating factors can weaken the relationship between profitability, leverage and dividend payout ratio on earnings quality. It is seen from the declining significance level of leverage that is proxied by the debt-to-equity ratio, and dividend payout ratio on discretionary accruals, as well as profitability that is proxied by return on assets, and dividend payout ratio on income smoothing.

show abstract

“…Based on the study of theory and the results of previous research, the hypothesis of this study are: Information asymmetry is the information discrepancy between managers and shareholders, where managers know more about internal information and future business prospects than shareholders or other stakeholders (Wasilah, 2005). Measurement of information asymmetry is proxied by bid-ask spread as follows: ROA is the company's ability to generate profits from every single rupiah asset used.…”

Section: Hypotheses:-mentioning

confidence: 99%

Determinants of Cost of Equity Capital.

Wijayanti¹

2018

IJAR

View full text Add to dashboard Cite

This study aims to identify the effect of information asymmetry, right issue, interest rate, inflation rate, return on asset(ROA), earning per share (EPS), price to earning ratio (PER), debt to equity ratio(DER) to cost of equity capital (COEC). This research uses 14 samples of banking companies listed in Indonesia Stock Exchange 2012-2015. Sampling technique in this research using purposive sampling technique, and data analysis technique using descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis test. The results of this study indicate that the variable of information asymmetry, inflation rate and earning per share partially significant effect on cost of equity capital while variable of right issue, interest rate, return on asset, price to earning ratio and debt to equity ratio have no significant effect. While the result of F test is known that the significance value of 0.011 is smaller than 0.05, it can be deduced that the variables DER, Interest Rate, Information Asymmetry, EPS, Inflation Rate, PER, ROA, Right Issue simultaneously affect the Cost of Equity Capital. From result of regression test, it is known that Adj R-squared (Adjusted R 2) value is 0,266 which means information asymmetry, right issue, interest rate, inflation rate, ROA, EPS, PER and DER variable can explain cost of equity capital equal to 26.6%. While the rest of 73.4% is explained by other variables in addition to the variables studied.

show abstract

Hubungan Antara Informasi Asimetri Dan Praktek Perataan Laba Di Indonesia

Cited by 6 publications

References 0 publications

Pengaruh Audit Tenure, Auditor Spesialis Dan Pengungkapan Sukarela Terhadap Asimetri Informasi Dengan Komite Audit Sebagai Variabel Moderasi

Pengaruh Audit Tenure, Auditor Spesialis Dan Pengungkapan Sukarela Terhadap Asimetri Informasi Dengan Komite Audit Sebagai Variabel Moderasi

Analisis Pengaruh Profitabilitas, Leverage dan Dividend Payout Ratio Terhadap Akrual Diskresioner dan Perataan Laba dengan Kepemilikan Manajerial Sebagai Faktor Pemoderasi

Determinants of Cost of Equity Capital.

Contact Info

Product

Resources

About