GOOD CORPORATE GOVERNANCE MODERASI PENGARUH ANTARA ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA
Kata Kunci:
Information Asymmetry, Good Corporate Governance, Profit Management, Asimetri Informasi, Manajemen LabaAbstrak
This study is intended to determine the effect of information asymmetry on earnings management by using Good Corporate Governance (GCG) as a moderating variable. The research method used is an explanatory quantitative descriptive research method that aims to examine the effect of information asymmetry on earnings management moderated by GCG. The GCG variable here uses indicators of the size of the board of commissioners and the size of the audit committee. From 43 banking companies, 37 companies were obtained as secondary data sources. Based on the analysis it can be concluded that the information asymmetry has a negative effect on earnings management and GCG weakens the relationship between the two in the banking company. This is evident from the results of the hypothesis test conducted. With a 95% confidence level, the results of the statistical analysis test showed that GCG weakens the influence of information asymmetry on earnings management in banking companies.
Penelitian ini dimaksudkan untuk mengetahui pengaruh asimetri informasi terhadap manajemen laba dengan menggunakan Good Corporate Governance (GCG) sebagai variabel moderasi. Metode penelitian yang dipakai merupakan metode penelitian explanatory yang bersifat deskriptif kuantitatif yang bertujuan untuk menguji pengaruh asimetri informasi terhadap manajemen laba yang di moderasi oleh GCG. Variabel GCG di sini menggunakan indikator ukuran dewan komisaris dan ukuran komite audit. Dari 43 perusahaan perbankan, diperoleh 37 perusahaan yang menjadi sumber data sekunder. Berdasarkan analisis dapat disimpulkan bahwa asimetri informasi berpengaruh negatif terhadap manajemen laba dan GCG memperlemah hubungan antara keduanya pada perusahaan perbankan. Hal ini terlihat dari hasil uji hipotesis yang dilakukan. Dengan tingkat keyakinan 95% dihasilkan nilai uji analisis statistik yang menunjukkan bahwa GCG memperlemah pengaruh asimetri informasi terhadap manajemen laba pada perusahaan perbankan.
Unduhan
Referensi
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