Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Olivia Agatha, Elsa Imelda
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH BID ASK SPREAD TERHADAP EARNING MANAGEMENT DIMODERASI CORPORATE GOVERNANCE Olivia Agatha, Elsa Imelda
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.853 KB) | DOI: 10.24912/jpa.v2i4.9374

Abstract

The purpose of this research is to determine whether bid ask spread affect earning management and to determine whether good corporate governance moderate the influence of bid ask spread towards earning management. The research population are companies listed in Indonesia Stock Exchange (IDX) in 2012 until 2017. The samples analyzed was 51 samples using purposive sampling. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using Eviews 9 program. The result from t test show that bid ask spread have an influence on earning management. Good corporate governance weakens the influence of bid ask spread towards earning management.
Co-Authors