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Journal articles on the topic 'Asimetria informativa'
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1
Wahyuliza, Suci. "Pengaruh Kualitas Pelaporan Keuangan Berbasis Akuntansi dan Berbasis Pasar terhadap Kesenjangan Informasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia." JUSIE (Jurnal Sosial dan Ilmu Ekonomi) 2, no. 02 (March 12, 2018): 124–31. http://dx.doi.org/10.36665/jusie.v2i02.138.
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This research aims to test the influence of the quality of financial reporting accounting based and market based on the asimetri of information. The sample used the manufacturing companies listed on the Indonesia stock exchange from 2007 untill 2011. Using a Purposive sampling technique of Sampling and retrieved samples of as many as 41 companies.Hypothesis test results showed that the quality of financial reporting based accounting is represented with three indicator are persistence and predictability has no effect on the asimetri of information whereas the effect on income smoothing indicator asimetri of information. Further market based financial reporting quality is represented by three indicators, namely the relevance of the value and timeliness of the Asimetri information has no effect while the indicator of conservatism has influence on the asimetri of information.
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Trivić, Nada. "Asymmetric information: Causes, consequences and the market and institutional responses." Ekonomski pogledi 18, no. 3 (2016): 13–28. http://dx.doi.org/10.5937/ekopog1603013t.
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Haryono, Slamet. "Asimetri informasi dalam transaksi perbankan syariah di Indonesia." IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan 15, no. 1 (January 21, 2016): 103. http://dx.doi.org/10.18326/ijtihad.v15i1.103-118.
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This study employs the assymmetric information in the Indonesian shariah banking. Assymmetricinformation in the banking sector contains: moral hazard, adverse selection. Moral hazard is a situationin which one agent decides on how much risk to take, while another agent bears (parts of) the negativeconsequences of risky choices. The uncertainty surrounding any bank decisions. The market does notget information about the riskiness of a bank. Asymmetric information problems exist in the bank loanmarket. Depositors cannot distinguish the risk, they deposit their funds in those banks that offer thehighest rates and make the most risky investments. Our result points towards regulator to enhancingtransparency may be useful to reduce incentives for excessive assymmetric information of sharia banking.
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López-García, Guillermo. "Informative strategies and mediatic reception: Iraq invasion." Comunicar 11, no. 22 (March 1, 2004): 89–94. http://dx.doi.org/10.3916/c22-2004-13.
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Iraq attack by the United States army in march/april 2003 was an event of some importance in mediatic area. This paper tries to analyse how information influenced on Spanish people, what their attitude was, how events were selected and interpreted... butLa invasión de Irak por parte de tropas anglo-estadounidenses, que tuvo lugar en los meses de marzo/abril de 2003, constituyó un acontecimiento mediático de primer orden. En este trabajo pretendemos estudiar cómo actuó la información sobre el público español, qué actitud adoptaron en la selección e interpretación de la información, los contendientes, los medios de comunicación de masas y los medios de carácter sectorial y alternativo, y sobre todo cómo incidieron la actitud y las opiniones del público respecto del conflicto en la configuración de un «menú» informativo que se alejó considerablemente del modelo clásico de recepción, caracterizado por una asimetría favorable al emisor (los medios de comunicación de masas).
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Martí Pellón, José. "Asimetría informativa y financiación de pymes: el papel de los préstamos participativos." ICE, Revista de Economía, no. 904 (September 3, 2018): 71–83. http://dx.doi.org/10.32796/ice.2018.904.6665.
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Ante las dificultades de las pymes para financiarse, por los problemas derivados de la existencia de información asimétrica, en este trabajo se describe el papel de los préstamos participativos como alternativa a otros planteamientos de apoyo promovidos desde el sector público. La combinación de características de los recursos propios y de la deuda, unida a una selección cuidadosa de los proyectos, determina un positivo efecto sobre las empresas beneficiarias, que se analiza en el caso de los préstamos participativos concedidos por ENISA. Las empresas beneficiarias crecen más que empresas similares y son capaces de obtener endeudamiento bancario adicional.
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Nuryatno, Muhammad, Nazmel Nazir, and Maya Rahmayanti. "HUBUNGAN ANTARA PENGUNGKAPAN, INFORMASI ASIMETRI DAN BIAYA MODAL." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 2, no. 1 (May 5, 2019): 9. http://dx.doi.org/10.25105/jipak.v2i1.4424.
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<table class="NormalTable"><tbody><tr><td width="550"><span class="fontstyle0">This study intends to investigate the relationship between disclosure, asymmetry<br />information and cost of capital. The samples of this study cover about 40 manufacturer companies listed at the Jakarta Stock Exchange in 2004 that selected using purposive random sampling. The analysis method used to test is simple regression, Kolmogorov-Smirnov and P-Plot. The study result were as follows, first hypothesis show there is no relationship between disclosure and asymmetry information. Second hypothesis result show that there is a positive relationship between asymmetry information and cost of capital. Third hypothesis, there is a relationship between disclosure and cost of capital.</span></td></tr></tbody></table>
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Fitriana, Amalia Indah. "PENGARUH ASIMETRI INFORMASI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA." Balance Vocation Accounting Journal 1, no. 2 (January 2, 2018): 1. http://dx.doi.org/10.31000/bvaj.v1i2.472.
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This study aims to analyze the influence of information asymmetry and firm size on earnings management.In this study the object of research is the Indonesia Stock Exchange. Indonesia Stock Exchange (IDX) or can also called Indonesia Stock Exchange (IDX). Form data in this research is quantitative data. The data used in this research is the company's financial report along with independent auditor's report on the consumer goods industry in IDX period 2011-2015. The sample is determined by purposive sampling. Data analysis methods used consist of descriptive statistical analysis, classical assumption test analysis, multiple linear regression analysis, coefficient of determination and correlation coefficient, and hypothesis test.Based on the results of research show the value of correlation coefficient (R) of 0.230. From the calculation results can be concluded the relationship between variables Asymmetry Information (X1), and Company Size (X2) to variable Management Profit (Y) is weak and positive. While the value of coefficient of determination (R2) seen from Adjusted R Square shows the value of 0.039 or 3.9%. Hypothesis test results show the sign value of 0,048 that information asymmetry significant effect on earnings management. The firm size variable shows a sign value of 0.98 that firm size has no significant effect on earnings management. While testing simultaneously shows sign value of 0.028 that information asymmetry and firm size together have significant effect to earnings management. Keywords: information asymmetry, firm size, earnings management
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Ika Primayanti, Luh Putu, Tri Legionosuko, and Surryanto Djoko Waluyo. "TRILATERAL COOPERATION ARRANGEMANT SEBAGAI STRATEGI PERTAHANAN INDONESIA DALAM PENANGGULANGAN ANCAMAN ASIMETRIS DI KAWASAN ASIA TENGGARA." Jurnal Pertahanan & Bela Negara 10, no. 1 (April 3, 2020): 89. http://dx.doi.org/10.33172/jpbh.v10i1.825.
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<p>Perkembangan lingkungan strategis berdampak pada pesatnya perkembangan ancaman asimetris. Kawasan Asia Tenggara merupakan salah satu yang menghadapi ancaman ini. Indonesia sebagai salah satu negara di Kawasan Asia Tenggara melakukan kerja sama Trilateral Cooperation Arrangement untuk menangkal ancaman asimetris khususnya di Laut Sulu. Penelitian ini bertujuan<br />untuk menganalisis strategi Trilateral Cooperation Arrangement sebagai strategi pertahanan Indonesia dalam penanggulangan ancaman asimetris di Kawasan Asia Tenggara. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan studi kasus. Penelitian ini menggunakan teori ilmu pertahanan, konsep strategi, counter terrorism, asymmetric warfare,<br />kerja sama pertahanan, cooperative security, dan deterrence theory. Hasil dari penelitian ini dapat dibagi menjadi tiga yaitu pertama, ancaman asimetris yang terjadi di Asia Tenggara khususnya Laut Sulu terus berkembang dan secara khusus dibagi menjadi terorisme; kejahatan transnasional yaitu perompakan bersenjata dan penculikan untuk tebusan; serta migrasi ilegal. Kedua, dalam<br />pelaksanaannya, Trilateral Cooperation Arrangement (TCA) di Laut Sulu terdiri dari Patroli Laut Terkoordinasi (Coordinated Sea Patrol), Patroli Udara (Air Patrol), Pertukaran Informasi dan Intelijen (Information and Intelligent Sharing) dan Latihan Darat Bersama (Land Exercise). Keempat patroli tersebut merupakan kerja sama strategis yang merupakan suatu kesatuan sehingga tidak<br />dapat dipisahkan perbagian atau fungsinya. Namun dalam pelaksanaannya, terdapat peluang dan tantangan yang perlu menjadi perhatian baik pengampu kebijakan atau pihak operasional. Ketiga, Trilateral Cooperation Arrangement merupakan strategi yang dapat menanggulangi ancaman asimetris yang terjadi di Kawasan Asia Tenggara khususnya di Laut Sulu sejak tahun 2016-2018,<br />namun di tahun 2019 ancaman asimetris di Laut Sulu mengalami peningkatan. Adapun strategi yang digunakan adalah menggunakan kerja sama pertahanan serta menggunakan soft power maupun hardpower yang memberikan efek deterrence kepada pelaku ancaman asimetris. Selain itu, memperkuat kerja sama Kementerian dan Lembaga sebagai pembuat kebijakan, serta TNI dan<br />pemerintah daerah sebagai pelaksana operasional serta aturan pendukung seperti aturan prosedur operasional.</p><p><strong>Kata Kunci :</strong> ancaman asimetris, strategi, Trilateral Cooperation Arrangement (TCA)</p>
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Andiansyah, Farma, and Slamet Haryono. "Pengaruh Kualitas Pengungkapan Keuangan dan Struktur Kepemilikan Terhadap Asimetri Informasi." Moneter - Jurnal Akuntansi dan Keuangan 8, no. 1 (April 1, 2021): 44–50. http://dx.doi.org/10.31294/moneter.v8i1.9794.
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Abstract -The presence of information asymmetry increases transaction costs and reduces liquidity, and reduces the quality of investment decisions taken by investors. So that in turn it weakens the overall function of the market. Accounting disclosure plays a role in mobilizing information from management and investors so as to reduce information asymmetry. In addition, it is hoped that the presence of a concentration of investor ownership can carry out internal monitoring of the company so as to reduce information asymmetry. On the other hand, institutional investors have many incentives to access company information for their trading purposes due to the conflict of interest between outside investors and the board of directors. This study aims to determine the effect of disclosure quality and ownership structure on information asymmetry in companies listed on the Jakrta Islamic Index (JII) during the 2015-2019 period. Based on the results of panel data analysis of the Fixed Effect Model (FEM), it was found that institutional ownership had a significant positive effect on information asymmetry, while the quality of disclosure and ownership concentration did not have a statistical effect on information asymmetry.
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Fadillah, Dini, and Mayar Afriyenti. "Pengaruh Corporate Governance, Kualitas Laba, Ukuran Perusahaan Terhadap Asimetris Informasi." JURNAL EKSPLORASI AKUNTANSI 2, no. 1 (February 12, 2020): 2115–28. http://dx.doi.org/10.24036/jea.v2i1.202.
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This study aims to examine the effect of corporate governance, earnings quality and firm size on asymmetric information. The sample used in this study was a company registered in the corporate governance perception index (CGPI) in 2014-2018 with a sampling method that is purposive sampling, so a sample of 16 companies was obtained. This study uses multiple regression data analysis techniques by comparing the adjusted R-square of each model used. The results showed that adjusted R-square corporate governance on companies registered with CGPI had a significant negative effect on asymmetric information. While adjusted R-square earnings quality has no effect on asymmetric information and also firm size has no effect on asymmetric information
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A.S, Aa Bambang, and Idealisa Fitriana. "Cyberterrorism: Suatu Tantangan Komunikasi Asimetris bagi Ketahanan Nasional." InterKomunika 2, no. 1 (June 11, 2017): 1. http://dx.doi.org/10.33376/ik.v2i1.12.
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Cyberterrorism merupakan aktivitas dan/atau metode yang digunakan oleh sejumlah jaringan atau kelompok teroris. Tidak dapat dipungkiri bahwa dunia maya dan kemajuan teknologi mudah menjadi wadah bagi mereka dalam melakukan aksinya. Dalam mewujudkan ketahanan nasional, diperlukan penanggulangan yang menyeluruh atas ancaman penyalahgunaan teknologi informasi dan komunikasi (cyber threat/asymmetric threat untuk kepentingan aksi teror.Cyberterrorism constitutes an activity and/or a method used by any linkages or terrorism groups. It is almost undeniable for cyber realm and technology development could become such media to do their acts. To make a kind of national resilience into the real one, it is necessary to form counter-measures as a whole over the misused of communication and information technology, yet its threat (cyber threat/asymmetric threat for terrorism purposes.
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Budiarti, Laeli, Ananti Putri Rahayu, and Sudjono Sudjono. "ASIMETRI INFORMASI, FAKTOR INDIVIDUAL DAN FRAUD PENGADAAN BARANG/JASA." Jurnal Akuntansi Trisakti 6, no. 1 (August 16, 2019): 1. http://dx.doi.org/10.25105/jat.v6i1.4945.
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<em>The purpose of this study is to determine the effect of information asymmetry and invidual factors such as compensation satisfaction, locus of control and competency on the tendency for doing fraud in procurement of goods/services. The population in this study are all employees of Procurement Services Unit (ULP), Procurement Official (PP) and Committing Officer (PPK) in all State Universities in DKI Jakarta Province. This research uses saturated sampling technique, where the entire research population is used as respondent. Multiple linear regression is used to analysis the data. The results shows that asymmetry of information has no significant influence on the tendency of individuals in fraud procurement of good/services. Compensation satisfaction has no significant influence on individual tendencies in fraud procurement of goods/services. Moreover, External locus of control and competence have a positive influence and significant on the tendency of individuals to commit fraud in procurement of goods/services</em>
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Rachmawati, Sistya. "ASIMETRI INFORMASI MEMODERASI BEBAN PAJAK TANGGUHAN DAN MANAJEMEN LABA." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 5, no. 1 (May 9, 2019): 41. http://dx.doi.org/10.25105/jipak.v5i1.4470.
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<strong><strong></strong></strong><em>The objective of this research is to ident6 the direct and indirect influences of deffered tax expense toward earning management which is moderated by asymmetry Information. This research examines </em>50 <em>manufacturing companies listed in Jakarta Stock Exchange and issues auditedfinancial statement since 2004-2006. The statistical method </em><em>used to test the hypothesis is Multiple Regression Model. The empirical result of this research indicates that deffered tax expense has influence to Earning Management. Test results suggest that by using the Multiple regression analysis, deffered tax expense have a direct positive significant influences to earning management, while asymmetry information have no significant influences toearning management. The control variable Cash Flow operation have positive significant influence toEarning Management, while size and growth has no significant influence Earning Management.</em><strong><strong></strong></strong>
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Al-Firdaus, Farid. "PERAN INTELIJEN PERPAJAKAN DALAM MENGHADAPI INFORMASI KEUANGAN ASIMETRIS." INFO ARTHA 3, no. 1 (September 8, 2019): 1–11. http://dx.doi.org/10.31092/jia.v3i1.442.
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Keraguan dalam meyakini validitas informasi keuangan dalam Exchange of Information (EOI) menjadi perhatian khusus peneliti. Melalui penelitian ini, peneliti bertujuan untuk menelaah penyebab terjadinya informasi keuangan asimetris dan peran intelijen perpajakan dalam menghadapi hal tersebut melalui upaya pengumpulan data dan/atau informasi. Dengan menggunakan pendekatan studi dokumentasi dalam metode kualitatif, peneliti melakukan pengumpulan data yang terdapat dalam dokumen seperti aturan, Annual Review, Working Paper, jurnal nasional dan internasional, serta berita terkait. Selanjutnya peneliti melakukan analisis dengan model Miles and Huberman dan mendapatkan hasil penelitian yang terdiri dari gambaran umum EOI, modus dan kasus riil informasi keuangan asimetris, dan peran intelijen perpajakan dalam menghadapi hal tersebut. Berdasarkan hasil penelitian, peneliti mendapatkan simpulan bahwa modus atas informasi keuangan asimetris salah satunya berasal dari identitas palsu. Adapun peran intelijen perpajakan dalam menghadapi hal tersebut adalah dengan melakukan upaya formal seperti melakukan kegiatan intelijen sebagai dukungan upaya klarifikasi kepada pihak pemilik rekening keuangan dan upaya inovasi seperti pembangunan sistem informasi intelijen yang terintegrasi dengan pihak lain.
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Effendy, Lukman. "ASIMETRI INFORMASI DAN BUDGETARY SLACK (STUDI PADA PEMERINTAH KABUPATEN DOMPU)." Jurnal Aplikasi Akuntansi 1, no. 2 (May 7, 2018): 37. http://dx.doi.org/10.29303/jaa.v1i2.6.
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This study aims to examine the effect of informationa asymetry towards budgetary slack at Dompu District Local Goverment. The population is all of structural officials at SKPD of Dompu Disctrict Local Goverment. The amount of sample is is 74 respondent, which is resulted by Tabachnick and Fidel (2007) approach. The data were obtained by spreading 74 questionnaires to 74 respondents. The data were analyzed using Partial Least Square Ver. 3.00, to know the influence Information Asymetry to Budgetary Slack. The results of this study indicate that information asymetry dont have a significant effect on Budgetary Slack.
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Vives Torrents, Xavier. "The Real Economy of Jean Tirole: Information asymmetry is the challenge for regulators in oligopolistic markets, insists the 2014 Nobel laureate in economics." IESE Insight, no. 23 (December 15, 2014): 72. http://dx.doi.org/10.15581/002.opi-3087.
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Nanda Narotama, I. Dewa Gde, and I. Ketut Sujana. "Partisipasi Penganggaran, Asimetri Informasi, Budaya Organisasi, Komitmen Organisasi dan Senjangan Anggaran." E-Jurnal Akuntansi 30, no. 12 (December 14, 2020): 3010. http://dx.doi.org/10.24843/eja.2020.v30.i12.p02.
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The purpose of this study is to empirically examine the effect of budgetary participation, information asymmetry, organizational culture and organizational commitment on budgetary slack. This research was conducted in all OPDs in Tabanan Regency. The number of OPDs used was 40 OPDs and the number of sample used by 120 peoples. The data analysis technique used is multiple linear regression analysis. The results of this analysis indicate that budgetary participation and information asymmetry have a positive effect on budgetary slack while organizational culture and organizational commitment have a negative effect on budgetary slack. This shows that the higher budgetary participation and information asymmetry results in higher budgetary slack, while higher organizational culture and organizational commitment results in lower budgetary slack rates.
Keywords: Budgeting Participation; Information Asymmetry; Organizational Culture; Organizational Commitment; Budgetary Slack.
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Sari, Dewi Purnama, and Mia Angelina Setiawan. "Pengaruh Pengadopsian XBRL terhadap Asimetri Informasi dengan CG sebagai Variabel Moderasi." JURNAL EKSPLORASI AKUNTANSI 3, no. 2 (May 21, 2021): 302–15. http://dx.doi.org/10.24036/jea.v3i2.346.
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Abstract. This study investigates the impact of Exstensible Business Reporting Language (XBRL) adoption on information asymmetry, with Corporate Governance (CG) as moderating variabel. The purpose of this study was to analyze : (1) The impact of adoption XBRL on information asymmetry, (2) The impact of CG as moderating variable to strengthen impact of XBRL on information asymmetry. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The sample selection technique used in this study was purposive sampling technique. The research samples used 59 companies with observation sample was 259 samples. Methods of data analysis using eview9. The results of the study found that : (1) XBRL has a insignificant effect with a result of 0.232> 0.05, (2) GCG has a insignificant effect in moderating the XBRL relationship to information asymmetry with results 0.2833> 0.05.
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Nita, Ni Komang Norma, and Ni Luh Supadmi. "Pengaruh Pengendalian Internal, Integritas, Asimetri Informasi dan Kapabilitas Pada Kecurangan Akuntansi." E-Jurnal Akuntansi 28, no. 3 (September 12, 2019): 1819. http://dx.doi.org/10.24843/eja.2019.v28.i03.p12.
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This study aims to determine the effect of internal control, integrity, information asymmetry and capability on accounting fraud in OPD District X. The population used is 37 OPD. The sample in this study was the Head of the OPD, Secretary of the OPD, Financial Staff and Managers of each Service in District X with a total of 148 respondents. The method of determining the sample uses a purposive sampling method and data collection using a questionnaire. Data were analyzed using Linear Regression Analysis. Based on the results of the analysis show that internal control and integrity have a negative effect on accounting fraud. While the information asymmetry and capability variables have a positive effect on accounting fraud. For ODP District X in making decisions related to the existence of internal control, integrity, information asymmetry and capabilities in an organization so that this can affect the level of accounting fraud.
Keywords : Internal control, integrity, information asymmetry, capability, accounting fraud.
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Junaidi, Junaidi, and Wiko Saputra. "Analisis Asimetri Harga Ikan Tuna di Sumatera Barat." Jurnal Ekonomi dan Pembangunan Indonesia 11, no. 1 (July 1, 2010): 55–62. http://dx.doi.org/10.21002/jepi.v11i1.181.
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The limited number of auction agents of tuna fish and the lack of infrastructure in auction center trigger the occurrence of third parties in marketing system. The collusion on price among agents occurs in auction center, especially in harvest season. The asymmetric information of the price between agent to consumer has occurred for a long time in West Sumatra and even in various regions in Indonesia. The challenges are how to develop fisheries and minimize poverty which occur on fisherman. The aim of this research was to analyze the asymmetry of price of tuna fish at agents, sub-agents and retailers coming from three auction centers toward four regional markets in West Sumatra. Methodology used in this research was Boyd and Brorsen’s theory by using data on daily price of tuna fish. The result of this study reveals that asymmetry of price was found at auction centre in West Sumatra. This result indicated that the increasing of price at sub-agents was not followed with the increasing of price at agents. However, the increasing of price at sub-agents was directly followed with the increasing of price at retailers. -
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Wardani, Dewi Kusuma, and Wening Wahyuningtyas. "Good Corporate Governance Sebagai Pemoderasi Pengaruh Asimetri Informasi Pada Manajemen Laba." Kajian Bisnis STIE Widya Wiwaha 26, no. 1 (January 30, 2018): 69–81. http://dx.doi.org/10.32477/jkb.v26i1.265.
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This study aims to determine the effect of information asymmetry on earnings management moderated by Good Corporate Governance (GCG). The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange during the period 2012 to 2016. Samples are determined based on Purposive sampling to obtain 6 sample companies. The nature of quantitative data and data type data used is secondary data. Methods of data analysis in research used is linear regression and Moderated Regression Analysis (MRA). Test results showed that information asymmetry has a significant positive effect on earnings management with a significance level of 0.006<0.05. Good Corporate Governance (GCG) is proxied by factor score able to weaken the relationship between information asymmetry to earnings management with significance level 0,041< 0,05, so Good Corporate Governance (GCG) is quasi moderate variable. Keywords:information asymmetry,good corporate governance, earnings management, Moderated Regression Analysis (MRA).
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Utomo, Langgeng Prayitno. "MEDIASI KESENJANGAN ANGGARAN PADA PENGARUH BUDAYA ORGANISASI, ASIMETRI INFORMASI TERHADAP PARTISIPASI ANGGARAN." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 6, no. 2 (December 30, 2020): Inpress. http://dx.doi.org/10.34204/jiafe.v6i2.2001.
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This study aims to determine the direct effect of information asymmetry and organizational commitment on budget participation through budget gaps and the indirect effect of information asymmetry and organizational commitment on budget participation through budget gaps. The population of this study were all employees at 28 Koperasi Pegawai Republik Indonesia (KPRI). The total sample of 122 respondents was selected through purposive sampling. Methods of data collection through methods using questionnaires and literature study. The results showed that information asymmetry has no direct effect on budget participation. Organizational commitment affects budget participation and organizational commitment affects budget gaps. In addition, organizational commitment and budget participation do not directly affect budget gaps. Information asymmetry and information commitment through budget participation have no effect on budget gaps. Increasing participation in budgeting is considered to reduce budgetary slack. The participation budget can also improve the performance of employees or employees because they feel responsible for the budget that is jointly prepared
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Wicaksono, Agung. "PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA MELALUI MANIPULASI AKTIVITAS RIIL." Jurnal Riset Ekonomi dan Manajemen 15, no. 1 (August 7, 2015): 84. http://dx.doi.org/10.17970/jrem.15.150107.id.
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ABSTRACTThis study aims to examine the effect of information asymmetry on earnings management through real activities manipulation. Real activities manipulation was abserved through cash flow from operations. Companies included in LQ-45 Index from from 2009 to 2011 used as sample. Data was obtained from Indonesia Capital Market Directory of Investment Galery of Janabadra University. Results from multiple regression analysis shows that information asymmetry are positive significant for real activities manipulation through cash flow from operations. The results are consistent with Richardson (1998), Roychoduwury (2006), Rahmawati et.al (2006) Deng and Ong (2013), and Lasdi (2013).ABSTRAKSI Penelitian ini bertujuan untuk menguji pengaruh asimetri informasi terhadap manajemen laba melalui manipulasi aktivitas riel. Manipulasi aktivitas riel diamati melalui arus kas operasi. Sampel yang digunakan adalah perusahaan-perusahaan yang tergabung dalam Indeks LQ-45 dari tahun 2009 sampai dengan 2011. Data diperoleh dari Indonesia Capital Market Directory of Investement. Hasil dari analisis regresi berganda menunjukkan bahwa asimetri informasi berpengaruh secara positif signifikan terhadap manipulasi aktivitas riel melalui arus kas operasi. Hasil penelitian ini konsisten dengan temuan Richardson (1998), Roychoduwury (2006), Rahmawati et.al (2006) Deng and Ong (2013), dan Lasdi (2013).
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Malau, Melinda, Etty Murwaningsari, Sekar Mayangsari, and Titik Aryati. "PENGARUH OPASITAS LABA, ASIMETRI INFORMASI, DAN KEINFORMATIFAN LABA TERHADAP BIAYA EKUITAS DI PERUSAHAAN MANUFAKTUR." Jurnal Akuntansi Trisakti 6, no. 1 (August 16, 2019): 43. http://dx.doi.org/10.25105/jat.v6i1.4918.
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<p><em>This study aims to examine and analyze whether earnings opacity, information asymmetry, earnings informativeness</em><em> have effect to </em><em>the cost of </em><em>equity. </em><em>The method used in this study is panel regression analysis. The sample used in the study was 900 observations consisting of 500 observations in Indonesia and 400 observations in the Philippines using data from manufacturing companies for the period 2013-2017. C</em><em>ost of equity </em><em>is measured by a three-factor model</em><em>.</em><em> </em><em>Earnings</em><em> aggressiveness</em><em>, loss avoidance, and income smoothing</em><em> as a proxy for earning</em><em>s</em><em> opacity. Information asymmetry is measured by the </em><em>bid-ask spread</em><em>. Earning</em><em>s</em><em> </em><em>i</em><em>nformative</em><em>ness</em><em> are measured by discretionary accruals. The result show</em><em>s</em><em> that earnings opacity has a significant positive effect on</em><em> the cost of</em><em> </em><em>equity</em><em>. Information asymmetry has a significant positive effect on </em><em>the cost of equity</em><em>. </em><em>Earnings </em><em>informative</em><em>ness</em><em> have a significant negative effect on </em><em>cost of equity</em><em>. </em></p>
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Rosini, Iin, and Dani Rahman Hakim. "Determinan Kecenderungan Fraud Berdasarkan Aspek Akuntansi dan Moralitas : Survei pada Industri Rumah Sakit." Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi 5, no. 2 (December 15, 2020): 172. http://dx.doi.org/10.32493/keberlanjutan.v5i2.y2020.p172-182.
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This study aims to analyze the determinants of fraud tendency based on accounting aspects and individual morality. The accounting aspect of this study is reflected in the internal control and information asymmetry. The sample of this study was 134 employees who worked in hospitals in South Tangerang City. By using the linear regression analysis method, this study found a negative effect of internal control on the tendency of fraud. Meanwhile, the effect of information asymmetry and individual morality on the fraud tendency was not proved significantly. Future studies are expected to examine the effect of morality and information asymmetry on the fraud tendency with another method. Hospital management should focus on strengthening its internal control system to minimize the incidence of employee fraud.ABSTRAKPenelitian ini bertujuan untuk menganalisis determinan kecenderungan fraud berdasarkan aspek akuntansi dan moralitas individu. Aspek akuntansi dalam penelitian ini direfleksikan melalui variabel pengendalian internal dan asimetri informasi. Sampel penelitian ini sebanyak 134 karyawan yang bekerja di rumah sakit se-Kota Tangerang Selatan. Dengan menggunakan metode analisis regresi linier, penelitian ini menemukan adanya pengaruh negatif pengendalian internal terhadap kecenderungan fraud. Sementara itu, asimetri informasi dan moralitas individu tidak terbukti mempengaruhi kecenderungan fraud. Berdasarkan hal ini, penelitian berikutnya diharapkan untuk menggunakan metode yang berbeda untuk menelahaan pengaruh moralitas dan asimetri informasi terhadap kecenderungan fraud. Bagi manajemen rumah sakit, sebaiknya memfokuskan diri pada penguatan sistem pengendalian internalnya untuk meminimalisir terjadinya kecenderungan fraud karyawan
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Denovis, Fanny Oktivia. "Pengaruh Asimetri Informasi, Tingkat Leverage dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 10, no. 1 (February 25, 2019): 87–110. http://dx.doi.org/10.33558/jrak.v10i1.1646.
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Earnings Management is a phenomenon that is influenced by various factors. Among them are such as information asymmetry, firms size and leverage. In Indonesia, earnings management existing cases of a few years ago. This study aims to investigate the influence of Information Asymmetry, Leverage, and firms size to earnings management practices in the mining sector manufacturing companies listed on the Indonesian Stock Exchange. This study takes the population of the mining sector manufacturing companies listed on the Indonesian Stock Exchange (BEI) 2010-2014. The sampling technique used was purposive sampling method. The analytical method used in this study using multiple linear regression analysis to examine the effect of Information Asymmetry, leverage, and the size of the company as an independent variable, earnings management practices as rhe dependent variable. The results showed that asymmetry of information, leverage, and firms size has effect on earnings management practices in the mining sector manufacturing companies listed in Indonesia Stock Exchange Period 2010-2014
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Utami, Wiwik. "DAMPAK PENGUNGKAPAN SUKARELA DAN MANAJEMEN LABA TERHADAP INFORMASI ASIMETRI." Media Riset Akuntansi, Auditing dan Informasi 6, no. 1 (April 9, 2006): 19. http://dx.doi.org/10.25105/mraai.v6i1.895.
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<p class="Style1"><em>The objectives of the research are to find out empirical evidence of he impact of voluntary disclosures and earnings management on the </em><em>i</em><em>nformation asymmetry. The population of this study was public company</em></p><p class="Style1"><em>o</em><em>f manufacturing sector listed at Jakarta Stock Exchange, and the sample </em><em>as determined based on the following criteria: (a) the annual report</em></p><p class="Style1"><em>e</em><em>nded 31 December; and (b) book value of equity is positive. There </em><em>w</em><em>ere 92 companies meeting the criteria. Data analysis was carried out in </em><em>t</em><em>erms of pool cross-section covering stock transaction and annual financial </em><em>r</em><em>eport during 2001-2002. The research hypotheses were tested using </em><em>th</em><em>e regression analysis. The result of this research show that: (1) voluntary </em><em>di</em><em>sclosures had significantly negative influence on information asymmetry, </em><em>is finding gives empirical evidence that supports the theory that voluntary </em><em>d</em><em>isclosures had impact on increasing investor's belief so that information </em><em>a</em><em>symmetry is diclined; (2) earnings management had no impact on </em><em>in</em><em>formation asymmetry</em></p><p class="Style1"><strong><em>ke</em></strong><strong><em>ywords: </em></strong><em>Voluntary disclosures, Earnings management</em></p>
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Yulia, Aida. "PENGARUH KONSERVATISME TERHADAP ASIMETRI INFORMASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI)." JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN 3, no. 2 (February 11, 2019): 1. http://dx.doi.org/10.17509/jpak.v3i2.15434.
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The purpose of this study was to determine the effect of accounting conservatism on information asymmetry in the annual reports of companies listed on the Indonesia Stock Exchange.Target population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) with year observations from 2009 to 2011 the number of companies by 23 companies.Of accounting conservatism measurements conducted on 23 companies, the population of the obtained results of all companies that meet more than one measurement assumptions of accounting conservatism with market value to book value ratio greater than 1, so that the company can be classified as a conservative company. From the test results it can be concluded that the regression coefficient of determinant (R2) value 0.240 indicates that accounting conservatism is able to affect the asymmetry of information in the annual reports of companies listed on the Indonesia Stock Exchange amounted to 24.0 percent and the remaining 76.0 percent is influenced by other variables outside of the research model. Piecemeal evidence suggests that accounting conservatism variable regression coefficient of -0.474, (β ≠ 0), meaning that in partial accounting conservatism and significant negative effect of the information asymmetry in the annual reports of companies listed on the Indonesia Stock Exchange. Refers to the requirement that the results of the study reject Ho and accept Ha. Keywords: Accounting Conservatism and Information Asymmetry
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Permana, Ody Tegar, Eliada Herwiyanti, and I. Wayan Mustika. "PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, TEKANAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN DI PEMERINTAH KABUPATEN BANYUMAS." Jurnal Organisasi dan Manajemen 13, no. 2 (September 7, 2017): 142–53. http://dx.doi.org/10.33830/jom.v13i2.66.2017.
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This study aims to determine the effect of budgetary participation, information asymmetry, budget pressure, and organizational commitment to budgetary slack. Population in this research is all government institution in Banyumas Regency. The sample selection was conducted by census method. Dependent variable used in this research is budget slack, while the independent variable used in this research is budget participation, information asymmetry, budget pressure, and organizational commitment. The data has been collected through questionnaires, then processed with the help of SPSS software. Based on the results of multiple linear regression analysis concluded that budgetary participation, information asymmetry, and organizational commitment affect the budget slack while budget pressure has no effect. The results of this study increasingly complement previous studies in the field of management accounting, especially in the scope of budgeting.
Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi terhadap senjangan anggaran. Populasi dalam penelitian ini adalah seluruh instansi pemerintahan di Kabupaten Banyumas. Pemilihan sampel dilakukan dengan metode sensus. Variabel dependen yang digunakan dalam penelitian ini adalah senjangan anggaran, sedangkan variabel independen yang digunakan dalam penelitian ini adalah partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi. Data yang telah dikumpulkan melalui isian kuesioner, selanjutnya diolah dengan bantuan software SPSS. Berdasarkan hasil analisis regresi linear berganda disimpulkan bahwa partisipasi anggaran, asimetri informasi, dan komitmen organisasi berpengaruh terhadap senjangan anggaran sedangkan tekanan anggaran tidak berpengaruh. Hasil penelitian ini semakin melengkapi penelitian-penelitian sebelumnya di bidang akuntansi manajemen khususnya di lingkup penganggaran.
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Nugroho, Yudanto Dwi, and Kuwat Slamet. "Kesenjangan Anggaran pada Belanja Daerah Provinsi." Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara dan Kebijakan Publik 3, no. 3 (December 28, 2018): 170–85. http://dx.doi.org/10.33105/itrev.v3i3.84.
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This research aims to examine the effect of budgetary growth, budgetary participation, and asymmetric information on budgetary slack in the regional expenditure budget in Indonesia, either partially or simultaneously. The research object is the amount of regional expenditures budget and realization of 33 provinces in Indonesia for period 2008—2016. In this research, budgetary growth is measured in percentage by the difference between the certain year budget and the previous one. Furthermore, budgetary participation is measured by the size of the personnel budget and asymmetric information is measured by the amount of budget allocated in each province. The statistical method used in this research is parametric statistical inferential by using multiple regression analysis. The results showed that partially both budgetary growth and budgetary participation did not affect the budgetary slack significantly, while asymmetric information had significant influence. However, simultaneously these three variables have significant effect on the budgetary slack. Therefore, it can be concluded that actually there is a phenomenon of budgetary slack in the regional expenditure budget in Indonesia for period 2008—2016. This phenomenon is influenced simultaneously by the budgetary growth, budgetary participation, and asymmetric information that explaining the phenomenon of the budgetary slack for 72.7%. Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan anggaran, partisipasi anggaran, dan informasi asimetris terhadap kesenjangan anggaran dalam anggaran belanja daerah di Indonesia, baik secara parsial maupun bersama-sama. Objek penelitian berupa besaran anggaran dan realisasi belanja daerah pada 33 provinsi dalam kurun waktu 2008—2016. Dalam penelitian ini, pertumbuhan anggaran diukur melalui selisih antara pagu anggaran belanja daerah dalam tahun tertentu yang dibandingkan dengan tahun sebelumnya dalam satuan persentase. Sementara itu, partisipasi anggaran diukur dengan menggunakan besaran anggaran belanja pegawai pada tiap-tiap provinsi dan informasi asimetris diukur dengan menggunakan besaran anggaran belanja yang dialokasikan pada tiap-tiap provinsi. Metode statistika yang digunakan dalam penelitian ini adalah statistika inferensia parametrik dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial pertumbuhan anggaran maupun partisipasi anggaran tidak berpengaruh secara signifikan terhadap kesenjangan anggaran, sedangkan informasi asimetris berpengaruh secara signifikan terhadap kesenjangan anggaran. Namun demikian, secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap kesenjangan anggaran. Oleh karena itu, dapat disimpulkan bahwa sesungguhnya terjadi fenomena kesenjangan anggaran atau budgetary slackpada anggaran belanja pemerintah daerah pada kurun waktu 2008—2016. Fenomena ini dipengaruhi secara bersama-sama oleh pertumbuhan anggaran, partisipasi anggaran, dan informasi asimetris yang mampu menjelaskan fenomena kesenjangan anggaran yang terjadi sebesar 72,7%.
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Komala, Rina, Endar Piturungsih, and M. Firmansyah. "Pengaruh Asimetri Informasi, Moralitas Individu Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi." E-Jurnal Akuntansi 29, no. 2 (November 25, 2019): 645. http://dx.doi.org/10.24843/eja.2019.v29.i02.p12.
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This study aims to analyze the effect of information asymmetry, individual morality and internal control on the tendency of accounting fraud on the use of village funds in Utan District, Sumbawa Regency. The number of respondents used in this study were 44 people. Data collection is done by survey method with data collection techniques using questionnaires. The results of the study is the information asymmetry variable has a positive influence on the tendency of accounting fraud; individual morality variable has a negative influence on the tendency of accounting fraud; and internal control variable has a negative influence on the tendency of accounting fraud.
Keywords : Asymmetry; Morality; Control; Accounting Fraud.
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Mulumbot, Franklin Joseph, and Elvis Sumanti. "PENGARUH ASIMETRI INFORMASI DAN MEKANISME TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA." Klabat Accounting Review 1, no. 1 (February 28, 2020): 27. http://dx.doi.org/10.31154/kar.v1i1.455.27-40.
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This study aims to determine the effect of information asymmetry as measured by the bid-ask spread method, institutional ownership as measured by the number of shares held by institutions within the company, the proportion of board of commissioners as measured by the percentage of independent commissioners from the total board of commissioners in the company , the size of the board of commissioners as measured by the total of all board of commissioners in the company, on earnings management was measured using a modified Jones model. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample is determined based on the population method, so there are 127 companies. The data used in this study is secondary data. The analytical method used is multiple regression analysis. The results of the study show that: (1) Information asymmetry has a significant negative effect on earnings management, (2) Institutional ownership has no significant effect on earnings management, (3) The proportion of board of commissioners has no significant effect on earnings management, (4) Board of commissioners size has no effect significant to earnings management.
Keywords: Information asymmetry, institutional ownership, earnings management, proportion of board of commissioners, size of board of commissioners
Penelitian ini bertujuan untuk mengetahui pengaruh asimetri informasi yang diukur dengan metode bid-ask spread, kepemilikan institusional yang diukur dengan jumlah saham yang dimiliki oleh institusi dalam perusahaan, proporsi dewan komisaris yang diukur dengan persentase komisaris independen dari total dewan komisaris di perusahaan, ukuran dewan komisaris yang diukur dengan total seluruh dewan komisaris di perusahaan, mengenai manajemen laba diukur menggunakan model Jones yang dimodifikasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada 2015-2017. Sampel ditentukan berdasarkan metode populasi, sehingga ada 127 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa: (1) Asimetri informasi berpengaruh negatif signifikan terhadap manajemen laba, (2) Kepemilikan institusional tidak berpengaruh signifikan terhadap manajemen laba, (3) Proporsi dewan komisaris tidak berpengaruh signifikan terhadap laba manajemen, (4) Ukuran dewan komisaris tidak berpengaruh signifikan terhadap manajemen laba.
Kata kunci: Asimetri informasi, kepemilikan institusional, manajemen laba, proporsi dewan komisaris, ukuran dewan komisaris
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Méndez Naya, José. "Sustentabilidad de las fusiones, asimetrías de información y estrategias de las empresas no fusionadas." El Trimestre Económico 81, no. 321 (January 1, 2014): 227. http://dx.doi.org/10.20430/ete.v81i321.113.
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El objetivo de este artículo es el de analizar la rentabilidad de una fusión horizontal de empresas que compiten en cantidades, en el supuesto de que puede haber tanto asimetrías de información entre las diferentes empresas del mercado como que se pueden realizar pagos colaterales entre las mismas. En este contexto, se prueba que una fusión entre dos empresas seguidoras puede ser beneficiosa. Por otra parte, se prueba que el número mínimo de empresas necesario para garantizar la sustentabilidad de la fusión es menor si existen asimetrías informativas que en un contexto de información simétrica
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Pramesti, Putu Ayu, and I. Ketut Sujana. "Komitmen Organisasi Memoderasi Pengaruh Partisipasi Anggaran, Asimetri Informasi, dan Self Esteem pada Budgetary Slack." E-Jurnal Akuntansi 30, no. 7 (July 10, 2020): 1780. http://dx.doi.org/10.24843/eja.2020.v30.i07.p13.
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This study purposed to figure out the effect of budgeting participation, information asymmetry, and self esteem on budgetary slack with organizational commitment as moderated variable in the Regional Organization of Badung Regency. The population in this study consisted by Head of Regional Organization, Head of Planning and Reporting and Head of Financial from the Regional Organization Unit of Badung Regency. Total number of respondents were 102 respondents by using saturated sampling method. Data analysis technique processed using Moderation Regression Analysis (MRA). The results showed that budgeting participation has a positive effect on budgetary slack, while information asymmetry and self esteem have a negative effect on budgetary slack. Organizational commitment proved to weaken the relationship between of budgeting participation, information asymmetry and self esteem on budgetary slack.
Keywords: Budgetary Slack; Budgeting Participation; Information Asymmetry; Self Esteem; Organizational Commitment.
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Widyowati, Dian Desty. "PENGARUH MANAJEMEN LABA, ASIMETRI INFORMASI, DAN PENGUNGKAPAN SUKARELA TERHADAP BIAYA MODAL EKUITAS." Paradigma 17, no. 2 (October 21, 2020): 69–88. http://dx.doi.org/10.33558/paradigma.v17i2.2316.
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The research method used multiple regression analysis. The data used are the annual financial statements of property companies listed on the Indonesia Stock Exchange 2014-2016. The sample is 87 companies with purposive sampling technique. The data is processed using SPSS (Statistical Product and Service Solution) Version 22. The results of this study indicate that earnings management has a positive effect on the cost of equity capital with a significant level of 0.000 and beta 0.712, information asymmetry has a significant effect on the cost of equity capital with a significant level of 0.087 and beta 0.139. , then voluntary disclosure has no significant effect on the cost of equity capital with a significant level of 0.955 and beta 0.004. In general, it can be concluded that earnings management has a positive effect on the cost of equity capital, while information asymmetry and voluntary disclosure have no significant effect on the cost of equity capital. Future studies consider adding other independent variables that can affect the cost of equity capital so that it can show a better correlation between the dependent and independent variables.
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Arya Prakasa, Richard. "Pengaruh Kejelasan Sasaran Anggaran Terhadap Kesenjangan Anggaran Dengan Asimetri Informasi Sebagai Variabel Pemoderasi." JURNAL EKSPLORASI AKUNTANSI 2, no. 1 (March 4, 2020): 2590–602. http://dx.doi.org/10.24036/jea.v2i1.231.
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This study aimed to determine the effect of budget goal clarity to the budgetary slack to be moderated by the information asymmetry. This research was conducted in SKPD Pesisir Selatan District as much as 27 SKPD. The respondents used in this study were 108 employees. Sample selection was done by using purposive sampling method. Data collection was done through questionnaire.The analysis technique used in this research his Moderated Regression Analysis.The results of this study found that, budget goal clarity does not affect the budgetary slack and the information asymmetry cannot moderate the influence of budget goal clarity for budgetary slack.
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Jasman, Jasman. "PENGARUH ASIMETRI INFORMASI TERHADAP BIAYA EKUITAS DAN BIAYA UTANG DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING." Jurnal Riset Akuntansi dan Keuangan 12, no. 2 (December 1, 2016): 95. http://dx.doi.org/10.21460/jrak.2016.122.232.
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ABSTRACTThis research aims to investigate the influence of asymmetric information on cost of debt and cost ofequity, and the role of earnings mangement as intervening variable. The research design isquantitative method. The Sample used in this study is property & real estate companies listed inIndonesian Stock Exchange. The result shows that there is no influence of asymmetric information toearnings management. Empirical evidence shows that asymmetric information negatively affect costof equity; on the other hand, asymmetric information does not influence cost of debt. Furthermore,earnings management does not influence cost of equity and cost of debt. Earnings managementcannot be used as an intervening variable in examining the relationship between asymmetricinformation to cost of debt. However, earnings management can be empirically used as anintervening variable in analyzing the relationship of asymmetric information to cost of equity.Keywords: information assymmetry, earnings management, cost of debt, cost of equity
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Veno, Andri, and Noer Sasongko. "PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI." Jurnal Manajemen Dayasaing 18, no. 1 (April 6, 2017): 64. http://dx.doi.org/10.23917/dayasaing.v18i1.3819.
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The purpose of this study was to analyze the effect on earnings management information asymmetry, which was moderated by good corporate governance in 43 companies listed on the Indonesian Stock Exchange (BEI). To 43 companies such as sample in this study included the top 10 best Corporate Governance Perception Index (CGPI) during the period 2004 - 2013. The sampling technique is purposive sampling. Earnings management as independent variables proxy through Short Term Discretionary Accruals (STDA) and Long Term Discretionary Accruals (LTDA), while moderating variable is a proxy through Corporate Governance Corporate Governance Perception Index (CGPI). This analysis using multiple linear regression that was previously done through classical assumption test. The results of multiple linear regression analysis on the model of the Short Term Discretionary Accruals (STDA) showed that the asymmetry of information and good corporate governance significantly positive effect on earnings management. The results of multiple linear regression analysis on the model of the Long-Term Discretionary Accruals (LTDA) showed that the asymmetry of information and good corporate governance significantly negative effect on earnings management. While variable existing office Good Governance can moderate the effect of asymmetry in earnings management in Short-Term Discretionary Accruals (STDA) and Long Term Discretionary Accruals (Ltda).
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Dwi Prawitasari, Ni Made, and I. Made Pande Dwiana Putra. "Pengaruh Perilaku Oportunistik, Asimetri Informasi, Moralitas Manajemen dan Kesesuaian Kompensasi Pada Praktik Kecurangan Akuntansi." E-Jurnal Akuntansi 28, no. 3 (September 12, 2019): 1984. http://dx.doi.org/10.24843/eja.2019.v28.i03.p22.
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The purpose of this study was to look at the effect of opportunistic behavior, information asymmetry, management morality, and compensation suitability for accounting fraud practices in the Regional Government of Jembrana Regency. This research was conducted at the Jembrana Regional District Government. The number of samples taken was 108 people, using the purposive sampling method. The data analysis technique used is multiple linear regression analysis. Based on the results of multiple linear regression analysis found that high opportunistic behavior and high information asymmetry increase the occurrence of accounting fraud in the Jembrana Regency OPD. However, the better suitability of compensation will reduce accounting fraudulent behavior.
Keywords : Opportunistic behavior, information asymmetry, management morality, conformity compensation.
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Diviariesty, Kadek, and IGAM Asri Dwija Putri. "Tri Hita Karana Memoderasi Partisipasi Penyusunan Anggaran, Asimetri Informasi, dan Komitmen Organisasi terhadap Sennjangan Anggaran." E-Jurnal Akuntansi 31, no. 1 (January 26, 2021): 32. http://dx.doi.org/10.24843/eja.2021.v31.i01.p03.
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This study aims to determine the effect of budgetary participation, information asymmetry and organizational commitment to budgetary slack with the Tri Hita Karana culture as a moderating variable. The analysis technique used is Moderated Regression Analysis. The results showed that budgetary participation and organizational commitment had no significant effect on budgetary slack. Information asymmetry has a positive effect on budgetary slack. The interaction between budgeting participation and the Tri Hita Karana culture is unable to moderate budgetary participation against budgetary slack. The interaction of information asymmetry with the Tri Hita Karana culture is able to weaken the positive influence of information asymmetry on budgetary slack. The interaction between organizational commitment and the Tri Hita Karana culture is unable to moderate organizational commitment to budgetary slack.
Keywords: Tri Hita Karana; Budgetary Participation; Information Asymmetry; Organizational Commitment; Budgetary Slack.
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Dwi Riantari, Kadek Ayu Mika, and Maria Mediatrix Ratna Sari. "Pengaruh Penganggaran, Budget Empahasis, Asimetri Informasi Pada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi." E-Jurnal Akuntansi 29, no. 2 (November 25, 2019): 547. http://dx.doi.org/10.24843/eja.2019.v29.i02.p05.
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This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on BPR budgetary slack in Tabanan Regency. This research was carried out by rural banks spread across Tabanan Regency. The population were budget compilers in 22 BPRs. The technique of determining the sample purposive sampling with criteria of selected informants who had occupied the position / part of at least 2 years and contributed to the preparation of the budget. Data collection by distributing questionnaire. Data analysis technique used is MRA. The results indicate that budgetary, empahasis budget, information asyimmetry has a positive effect on budgetary slack. Locus of control moderates the influence of participatory budgeting, budget empahasis and information asymmetry on budgetary slack.
Keywords : Budgeting; Budget Empahasis; Information Asymmetry; Budgetary Slack; Locus Of Control.
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Kusniawati, Heny, and Ibnu Abni Lahaya. "Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Asimetri Informasi terhadap Budgetary Slack pada SKPD Kota Samarinda." AKUNTABEL 14, no. 2 (January 9, 2018): 144. http://dx.doi.org/10.29264/jakt.v14i2.1904.
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This study aims to examine the effect of budget participation, budgeting emphasis, and information asymmetry on budgetary slack on SKPD of Samarinda using multiple linear regression model with SPSS 23 software. The population in this research is all structural officials of SKPD Kota Samarinda. Sample selection using purposive sampling method. The selected samples are the parties who participated in the preparation of budget activities program which includes the Head Office, Sub-Head of Finance, Planning Head and Planning Staff at 36 SKPD in Samarinda, so the sample amounted to 112 respondents. The findings in the study are budget participation has a negative but not significant effect on budgetary slack on SKPD Samarinda this is because of alignment between employee goals and SKPD high. Budget emphasis has significant positive effect on budgetary slack on SKPD of Samarinda City. This is because budget targets serve as performance benchmarks so that employees can loosen the budget that makes budget targets accessible. Information asymmetry has a positive but insignificant effect on budgetary slack on SKPD Kota Samarinda. This can happen because of a clear regulation so that the information reported by a subordinate to the boss is in accordance with what really happened.Keywords: Budgetary Participation, Budget Emphasis, Information Asymmetry and Budgetary Slack
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Echaiz Moreno, Daniel. "El derecho del consumidor, a la seguridad." IUS: Revista de investigación de la Facultad de Derecho 2, no. 1 (December 9, 2020): 63–70. http://dx.doi.org/10.35383/ius-usat.v2i1.523.
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Se requiere un mercado con regulaciones adecuadas y razonables; por lo demás, este es el sustento de una economía social de mercado, siendo éste el régimen económico consagrado en la Constitución Política del Perú. En suma, la importancia de la protección del consumidor reposa en dos claras razones: por un lado, la superación de la antigua dicotomía “parte fuerte/parte débil” en la contratación y, por otro, el reconocimiento de la asimetría informativa en la relación de consumo.
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Merna, Merna. "Pengaruh Sistem Desentralisasi Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Yang Dimoderasi Oleh Asimetri Informasi." Jurnal Akuntansi Maranatha 12, no. 1 (May 18, 2020): 58–72. http://dx.doi.org/10.28932/jam.v12i1.2308.
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The purpose of this study was to examine and analyze the influence of decentralization systems and environmental uncertainty on managerial performance. This study also examine and analyze the role of information asymmetry as a moderating variable in the relationship between the effect of decentralization systems and environmental uncertainty on managerial performance. The population of this study is the banking industry in the city of Jakarta. The sample of this research is employees with upper level heads in private banking companies listed on the Indonesia Stock Exchange. This study uses quantitative methods using the type of research carried out with quantitative data. Data is collected by sending questionnaires. The questionnaires sent were 150 questionnaires and the number returned and could be used in this study as many as 109 questionnaires. The results of this study indicate that: (i) The decentralized system has a positive effect on the company's managerial performance; (ii) Environmental uncertainty has a positive effect on company managerial performance; (iii) Information asymmetry strengthens the relationship between decentralized systems and company managerial performance; and (iv) Information asymmetry weakens the relationship between environmental uncertainty and company managerial performance. Suggestions for future research, that can use research population from other sector industries in the Indonesia Stock Exchange in addition to the banking sector. This research has a contribution to company management to pay attention to managerial performance so that the company gets better results.
Keywords: decentralization system, environmental uncertainty, managerial performance, Information asymmetry
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Hermi, Hermi, and Emayanti Christina Hutabarat. "ANALISIS PENGARUH CORPORATE GOVERNANCE, RELATED PARTY TRANSACTION, KONSENTRASI KEPEMILIKAN DAN NILAI PERUSAHAAN TERHADAP TINGKAT ASIMETRI INFORMASI." Jurnal Akuntansi Trisakti 4, no. 2 (August 16, 2019): 169. http://dx.doi.org/10.25105/jat.v4i2.4849.
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<em>This research examines to analyze the impact of Corporate Governance, Related Party Transaction, Ownership Concentration, Corporate Value On The Level of Asymmetric Information .The results of this study indicate that (1) Corporate governance is no negative influence on to increase information asymmetry. (2) Related party transaction is no positive influence to increase information asymmetry(3) Ownership concentration is positive influence to increase information asymmetry (4)The corporate value is no negative influence to increase information asymmetry </em>
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Caroline Simorangkir, Rona Tumiur Mauli, Garin Prastiwi Solihati, Molina ., and Bambang Subiyanto. "Implication of Internal Audit Quality, Job Satisfaction, Asimetric Information and Good Governance on Accounting Fraudulent Tendency." Saudi Journal of Business and Management Studies 04, no. 12 (December 15, 2019): 878–87. http://dx.doi.org/10.36348/sjbms.2019.v04i12.003.
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Fitriana, Amalia Indah, and Hendra Galuh Febriana. "PENDEKATAN INDEKS ECKEL DALAM PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP KUALITAS LAPORAN KEUANGAN." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 3, no. 1 (June 1, 2019): 56–81. http://dx.doi.org/10.36766/ijag.v3i1.30.
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One industry sector that plays an important role for the economy in Indonesia is a manufacturingcompany. Because manufacturing companies are a big contributor to income for the country throughtaxes and other contracts. Because manufacturing companies have large asset values, they will faceseveral business risks such as making earnings management. Companies with earnings managementcan result in a collapse of the company.The purpose of this study is to be able to analyze the impact of the effect between earningsmanagement and information asymmetry in manufacturing companies listed on the Indonesia StockExchange (IDX), with the ultimate goal of recommending policies to improve manufacturingmanagement. In this study the type of research is explanatory research using a quantitative approach.The data analysis in this study uses multiple linear regression analysis and path analysis (Pathanalysis) on the financial statements of 300 manufacturing companies from 2013 to 2017.In this study the results for manufacturing companies listed on the Stock Exchange for the period2013-2017 the results are as follows: H1 testing shows that the earnings management withinformation asymmetry has a significant effect. H2 testing can conclude the results that the quality offinancial statements on earnings management and information asymmetry does not have a significanteffect.Keywords: Profit Management, Asymmetric Information, Quality of Financial Statements
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Fitriana, Amalia Indah, and Hendra Galuh Febrianto. "PENDEKATAN INDEKS ECKEL DALAM PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP KUALITAS LAPORAN KEUANGAN." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 3, no. 1 (January 10, 2020): 56–81. http://dx.doi.org/10.36766/ijag.v3i1.35.
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One industry sector that plays an important role for the economy in Indonesia is a manufacturing company. Because manufacturing companies are a big contributor to income for the country through taxes and other contracts. Because manufacturing companies have large asset values, they will face several business risks such as making earnings management. Companies with earnings management can result in a collapse of the company.The purpose of this study is to be able to analyze the impact of the effect between earnings management and information asymmetry in manufacturing companies listed on the Indonesia Stock Exchange (IDX), with the ultimate goal of recommending policies to improve manufacturing management. In this study the type of research is explanatory research using a quantitative approach. The data analysis in this study uses multiple linear regression analysis and path analysis (Path analysis) on the financial statements of 300 manufacturing companies from 2013 to 2017.In this study the results for manufacturing companies listed on the Stock Exchange for the period 2013-2017 the results are as follows: H1 testing shows that the earnings management with information asymmetry has a significant effect. H2 testing can conclude the results that the quality of financial statements on earnings management and information asymmetry does not have a significant effect.
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Adwitya, Rifandra, and Vita Fitria Sari. "Pengaruh Asimetri Informasi Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Di Pemerintahan Kota Payakumbuh." JURNAL EKSPLORASI AKUNTANSI 2, no. 1 (March 4, 2020): 2526–36. http://dx.doi.org/10.24036/jea.v2i1.227.
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Accounting fraud occurred in the form of misstatement of financial statements, abuse of authority by rejecting information by accounting management in the government. This study aims to determine the effect of asymmetric information and compliance with accounting rules on accounting fraud in the Payakumbuh city government. The sample of 124 respondents was determined by proportional stratified random sampling consisting of direct or indirect Echelon II, III and IV accounting managers. Data were analyzed using multiple regression formulas with the help of the SPSS application for windows. This study concludes that information asymmetry and significant positive influence means increasing the likelihood of fraud. Whereas adherence to accounting rules does not affect accounting fraud due to lack of rewards and penalties for accounting managers from implementing the established rules.
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Widodo, Sri. "Faktor-faktor yang Mempengaruhi Fraud (Studi pada Pemerintah Desa se-Kabupaten Bantul)." Journal of Business and Information Systems (e-ISSN: 2685-2543) 2, no. 1 (January 28, 2020): 12–20. http://dx.doi.org/10.36067/jbis.v1i2.34.
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ABSTRACT: This research is used to know the influence of internal control, asymmetry information, regulation accountancy, and blameable behaviour the wards fraud on village governance in Bantul Regency. This research used purposive sampling as the method to determine sample. There are 75 questionnaires separated and there are 61 questionnaires which the people fill the questionnaires . there are only 59 questionnaires which uses in this research because it includes the criterion given to be used as the data. The data analysus technique used validity data to know the quality of the data from validity, reliability, and hypothesis includes multiple regression analysis, F-test, t-test and R2 test. The result of the research show (1) internal control has the negative effect to ward fraud, (2) asymmetry information does not influence the ward fraud, (3) regulation accountancy does not influence to ward fraud (4) blameable behavior has positive effect to ward fraud.
Key words: internal control, asymmetri information, regulation accountancy, blameable behavior, fraud
ABSTRAK: Penelitian ini dilakukan untuk mengetahui pengaruh pengendalian internal, asimetri informasi, ketaatan aturan akuntansi, dan perilaku tidak etis terhadap fraud pada Pemerintah Desa se-Kabupaten Bantul. Metode penelitian yang digunakan untuk penentuan sampel yaitu menggunakan metode purposive sampling. Data yang disebar sejumlah 75 kuesioner dan data yang kembali sejumlah 61 kuesioner, namun hanya 59 kuesioner yang memenuhi kriteria yang bisa dilakukan pengolahan data. Teknik analisis data yang digunakan dalam penelitian ini adalah uji kualitas data yang terdiri dari uji validitas dan uji reliabilitas, dan uji hipotesis yang terdiri dari analisis regresi berganda, uji F, uji t, dan uji R2.. hasil penelitian ini menunjukkan bahwa (1) pengendalian internal berpengaruh negatif terhadap fraud (2) asimetri informasi tidak berpengaruh terhadap fraud, (3) ketaatan aturan akuntansi tidak berpengaruh terhadap fraud, (4) perilaku tidak etis berpengaruh positif terhadap fraud.
Kata kunci : Pengendalian Internal, Asimetri Informasi, Ketaatan Aturan Akuntansi, dan Perilaku tidak Etis, Kecurangan