Bid-Ask Spread on Earnings Management with Good Corporate Governance as Moderation Variables: Banking Sector in Indonesia-Reference-Cited by-同舟云学术

Bid-Ask Spread on Earnings Management with Good Corporate Governance as Moderation Variables: Banking Sector in Indonesia

Published:2022-01-18 Issue: Volume:19 Page:386-395
ISSN:2224-2899
Container-title:WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS
language:en
Short-container-title:

Author:

Ghozali Imam¹,Wahyudi Sugeng¹,Hersugondo Hersugondo¹,Prabuwono Anton Satria²,Pamungkas Imang Dapit³

Affiliation:

1. Department Management, Faculty of Economics and Business, Diponegoro University, INDONESIA

2. Faculty of Computing and Information Technology, King Abdul Aziz University, Saudi Arabia

3. Department of Accounting, Faculty of Economics and Business, Dian Nuswantoro University, INDONESIA

Abstract

This study aims to determine the effect of the bid-ask spread on earnings management and good corporate governance (GCG) as moderating variables. The research method used is a quantitatively descriptive research method that aims to examine the effect of bid-ask spread on the earning management moderated by GCG. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX). In this study, found that the sample was obtained using purposive sampling. So, the model in this study with 102 total samples. The analysis tool used is Warp-PLS 6.0. This study shows that the bid-ask spread significantly influences on earnings management of banking companies on the IDX in the years 2014-2020. GCG cannot the effects of bid-ask spreads on the earnings management of banking companies on the IDX in the years 2014-2020.

Publisher

World Scientific and Engineering Academy and Society (WSEAS)

Subject

Economics and Econometrics,Finance,Business and International Management

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