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Amelia Putri Ramadhani. THE ROLE OF EARNINGS QUALITY TO MODERATE THE RELATIONSHIP BETWEEN ACCOUNTING CONSERVATISM AND INFORMATION ASYMMETRY. Banda Aceh : Universitas Syiah Kuala, 2018 |
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AbstrakThe 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 Pengarang tidak dapat memberikan Full Text secara langsung, untuk mendapatkan full text silahkan menghubungi email pengarang : ameliyaannisa@gmail.com atau dapat mengisi Form LSS di bawah. Literature Searching ServiceTulisan yang relevan CORPORATE GOVERNANCE ATTRIBUTES, BANKRUPTCY PREDICTION, AND ACCOUNTING CONSERVATISM: EVIDENCE FROM TOP 10 COMPANIES LISTED AT AMANA INCOME INVESTOR CORPORATE GOVERNANCE ATTRIBUTES, BANKRUPTCY PREDICTION, AND ACCOUNTING CONSERVATISM: EVIDENCE FROM TOP 10 COMPANIES LISTED AT AMANA INCOME INVESTOR (ZATA HULWANI ZUHRI, 2020) ,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) , |
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Terkini
PROSPEK EKSPOR KOPI ARABIKA ORGANIK BERSERTIFIKAT DI KABUPATEN ACEH TENGAH |
ANALISIS KOMPARATIF TINGKAT PENDAPATAN USAHATANI PADI SAWAH IRIGASI DAN PADI SAWAH TADAH HUJAN BERDASARKAN STATUS PENGUASAAN LAHAN DI KECAMATAN KUTA COT GLIE KABUPATEN ACEH BESAR |
KAJIAN PEMASARAN DAN KEUNTUNGAN PETANI KACANG TANAH DI KECAMATAN DARUSSALAM KABUPATEN ACEH BESAR |
STUDI PENDAPATAN RUMAH TANGGA PERTANIAN DI DATARAN TINGGI (KASUS DESA URING KECAMATAN BUKIT KABUPATEN BENER MERIAH) |
ANALISIS PENDAPATAN USAHATANI TEMBAKAU DI KECAMATAN BANDAR BARU KABUPATEN PIDIE JAYA |