PENGARUH BID ASK SPREAD TERHADAP EARNING MANAGEMENT DIMODERASI CORPORATE GOVERNANCE

Olivia Agatha, Elsa Imelda

Abstract


The purpose of this research is to determine whether bid ask spread affect earning management and to determine whether good corporate governance moderate the influence of bid ask spread towards earning management. The research population are companies listed in Indonesia Stock Exchange (IDX) in 2012 until 2017. The samples analyzed was 51 samples using purposive sampling. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using Eviews 9 program. The result from t test show that bid ask spread have an influence on earning management. Good corporate governance weakens the influence of bid ask spread towards earning management.


Keywords


Bid ask spread; Good Corporate Governance; Earning Management.

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DOI: http://dx.doi.org/10.24912/jpa.v2i4.9374

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