Earning Management in Indonesia: Determinat of Company SIize, Structure of Managerial Ownership and Profitability on Earnings Management With Asymmetry Information and Green Intellectual Capital as Moderating Variables

Augustine, Yvonne and Dwianika, Agustine (2019) Earning Management in Indonesia: Determinat of Company SIize, Structure of Managerial Ownership and Profitability on Earnings Management With Asymmetry Information and Green Intellectual Capital as Moderating Variables. South East Asia Journal of Contemporary Business, Economics and Law, 19 (5). pp. 176-188. ISSN 2289-1560

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Abstract

Earnings are associated with the profits of a firm, and a firm with poor earnings will usually have lower share prices. Therefore, it is important for a firm to have the ability to generate profit in the future. The purpose of this paper is to investigate whether the firm’s size, the managerial ownership’s structure and firm’s profitability (mediated through information asymmetry and green intellectual capital) effect on firm’s earnings management. This study used 20 manufacturing firms listed on the Indonesia’s Stock Exchange (2015-2016). The study among these 20 firms suggested that profitability has an effect on firm’s earnings management while the firm’s size and managerial ownership’s structure have no effect on firm’s earnings management. The result of the study showed that information asymmetry and green intellectual capital perfectly mediates the relationship between firm’s size, managerial ownership’s structure and profitability.

Item Type: Artikel Jurnal/Prosiding
Uncontrolled Keywords: Information Asymmetry, Green Intellectual Capital, Firm’s Size, Structure of Managerial Ownership, Profitability and Earnings Management.
Subjects: A General Works > AC Collections. Series. Collected works
Divisions: Universitas Pembangunan Jaya
Depositing User: Alexandro Andika
Date Deposited: 19 Apr 2023 01:49
Last Modified: 19 Apr 2023 01:49
URI: http://eprints.upj.ac.id/id/eprint/4884

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