Paramita, Ratna Wijayanti Daniar and Rizal, Noviansyah (2016) ASYMMETRY INFORMATION: INVESTORS TRUST REFLECTION TOWARD QUALITY OF EARNINGS. In: Proceedings 3rd ADRI, 6-7 Desember 2016, STKIP SINGKAWANG.
|
PDF
Prosiding3ptk_rev6 singkawang.pdf - Accepted Version Download (14MB) | Preview |
Abstract
This article aims to describe the investors' trust toward quality of earnings reflection proxied by earnings response coeffisient (ERC). The study was conducted on 296 manufacturing companies that meet the criteria of observations in 2011 to 2015. The variables used in this research is the board of directors, audit comitee, the independent board as exogenous variables, information asymmetry as an intervening variable and earnings response coeffisient (ERC) as an endogenous variable by means of persistency as control variables. The board of directors and the independent board in this article as a proxy of corporate governance show the effect on the information gap represented by information asymmetry, while the audit comitee Showed the opposite effect. Information gaps provide explanatory power on the reflection of investor confidence in the quality of earnings that are Reported company.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | earnings coeffisient response, information asymmetry, corporate governance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | ITB WIGA LUMAJANG > Program Studi Akuntansi |
| Depositing User: | Mrs. Ratna Wijayanti DP |
| Date Deposited: | 28 Nov 2018 03:47 |
| Last Modified: | 02 Jan 2023 06:40 |
| URI: | http://repository.itbwigalumajang.ac.id/id/eprint/131 |
Actions (login required)
 |
View Item |