The Influence of Information Asymmetry, Ownership Structure, and Leverage on Earning Management Which Is Moderated By Good Corporate Governance in Company Sector Registered Consumption Goods Industry on the Indonesian Stock Exchange 2019-2021
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May 25, 2023The Influence of Information Asymmetry, Ownership Structure, and Leverage on Earning Management Which Is Moderated By Good Corporate Governance in Company Sector Registered Consumption Goods Industry on the Indonesian Stock Exchange 2019-2021
ABSTRACT:- This study aims to examine the effect of Information Asymmetry, Ownership Structure and Leverage on earnings management which is moderated by good corporate governance in the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2019-2021. The independent variables in this study are information asymmetry, ownership structure and leverage, the dependent variable in this study is earnings management, the moderating variable in this study is good corporate governance. The sample in this research is consumer goods sector companies listed on the Indonesia Stock Exchange in 2019 – 2021. The results of this study found that Variable X has a simultaneous effect on Y, Variable X1 has an effect on Y, Variable X2 has no positive effect on Y, variable X3 has an effect on Y, variable X1 has no effect on Y through M, variable X2 has an effect on Y through M, variable X3 has an effect on Y through M.
Keywords: Information Asymmetry, Ownership Structure, Leverage, Earning Management and Good Corporate Governance.