Effect of Corporate Governance and Financial Reporting Quality on Asymmetry Information

DOI

10.2991/aicar-18.2019.26How to use a DOI?

Keywords

asymmetry information; corporate governance; financial reporting quality

Abstract

This study aims to examine the effect of corporate governance and profitability on earnings management in manufacturing companies listed in BEI and SGX period 2011-2014. The data used is secondary data derived from company financial reports published through the website www.idx.co.id and PDEB UI with a total population of 243 companies. Selection of the sample is done by using purposive sampling method. Obtained a total sample 950 observation data as the unit of analysis. The method of analysis used in this study were multiple linear regression and for processing the data using SPSS version 20.0. The result of research show that corporate governance firm is proxy by the direction board, BOD meeting, BOC meeting, audit committee meeting, size of board and auditor quality had significant influence on asymmetry information. Corporate governance country is proxy by the direction board, BOD meeting, BOC meeting, audit committee meeting, size of board and auditor quality had not significant influence on asymmetry information. While financial reporting quality had significant influence on asymmetry information.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Lies Zulfiati
AU  - Istiana Sarah Fadhillah
PY  - 2019/02
DA  - 2019/02
TI  - Effect of Corporate Governance and Financial Reporting Quality on Asymmetry Information
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 126
EP  - 128
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.26
DO  - 10.2991/aicar-18.2019.26
ID  - Zulfiati2019/02
ER  -