Jurnal Paradigma Akuntansi
Vol 2, No 4 (2020): Oktober 2020

PENGARUH BID ASK SPREAD TERHADAP EARNING MANAGEMENT DIMODERASI CORPORATE GOVERNANCE

Olivia Agatha, Elsa Imelda (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

Article Info

Publish Date
26 Sep 2020

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.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...