TY  - JOUR
T1  - Does Corporate Governance as a Moderating Variable Influence the
Relationships Between Asmmetry Information and Earning Management?
AU - , Istianingsih AU - Mukti, Aloysius Harry 
JO  - International Business Management
VL  - 11
IS  - 4
SP  - 859
EP  - 864
PY  - 2017
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2017.859.864
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2017.859.864
KW  - Corporate governance
KW  -size of commissioner
KW  -size of audit committee
KW  -audit quality
KW  -information asymmetry
KW  -earnings management
AB  - The purposes of this research are twofold: to examine the effect of information asymmetry on earnings
management and to examine the influence of mechanism of corporate governance related to information
asymmetry and earnings management. Information asymmetry is measured by relative bid-ask spread, earnings
management is measured by discretionary revenues model and mechanism of corporate governance as
moderating variables is measured by size of commissioner, size of audit committee and audit quality. Size of
company is used as control variable in this research. The samples consists of 24 companies included in LQ-45
over 3 year (2009-2011). Results show that information asymmetry has positive effect on earnings management.
Size of commissioner is able to moderate relation between information asymmetry and earnings management.
While size of audit committee and audit quality have no effect on relation between information asymmetry and
earnings management. In addition, the company size as control variable has positive effect on earnings
management.
ER  -