Amelia Putri Ramadhani. THE ROLE OF EARNINGS QUALITY TO MODERATE THE RELATIONSHIP BETWEEN ACCOUNTING CONSERVATISM AND INFORMATION ASYMMETRY. Banda Aceh : Universitas Syiah Kuala, 2018

Abstrak

The objective of this research is to determine the influence of accounting conservatism and the earnings quality in moderating the influence of accounting conservatism on information asymmetry in property and real estate company listed in indonesia stock exchange period 2015-2017. the research uses purposive sampling to select the research from 40 companies for a total 120 sample of data observation based on characteristic of the criteria. the dependent variable, which is information asymmetry measures by using bid-ask price. to test the hypothesis, single linear regression and multiple linear regressions are used within this research. the result of this research indicated that accounting conservatism and the relationship between accounting conservatism toward earnings quality simultaneously affects information asymmetry. the accounting conservatism does not effect on information asymmetry. nonetheless, the relationship between accounting conservatism and earnings quality as

Baca Juga : PENGARUH KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL DAN DEWAN KOMISARIS TERHADAP KONSERVATISME AKUNTANSI DI SEKTOR PERBANKAN YANG TERDAFTAR DI BEI 2010-2013 (Muhammad Reva Fahrezi, 2015) ,

Baca Juga : PENGARUH FINANCIAL DISTRESS, LEVERAGE, KESEMPATAN BERTUMBUH, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 (AMALUL AUNI, 2016) ,

g variable have a negative influence on information asymmetry. keywords: information asymmetry, accounting conservatism, earnings

Tulisan yang relevan

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG INFORMASI DAN KOMUNIKASI KREDIT PADA BTPN CABANG BANDA ACEH (Ida Hunafa, 2014) ,

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KUALITAS PELAYANAN SISTEM INFORMASI AKUNTANSI, DAN PENGETAHUAN STAFF AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (STUDI PADA SATUAN KERJA PERANGKAT KOTA BANDA ACEH) (Mazarini, 2016) ,

PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, MANAJEMEN LABA, KESEMPATAN BERTUMBUH, DAN KONTRAK HUTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 (Putri Wahyuni, 2015) ,


Kembali ke halaman sebelumnya


Pencarian

Advance



Jenis Akses


Tahun Terbit

   

Program Studi