{"id":"https://openalex.org/W1560599208","doi":null,"title":"PENGARUH ASIMETRI INFORMASI, CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN PADA MANAJEMEN LABA","display_name":"PENGARUH ASIMETRI INFORMASI, CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN PADA MANAJEMEN LABA","publication_year":2014,"publication_date":"2014-12-08","ids":{"openalex":"https://openalex.org/W1560599208","mag":"1560599208"},"language":"id","primary_location":{"id":"mag:1560599208","doi":null,"is_oa":true,"landing_page_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/download/9495/7888","pdf_url":null,"source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/download/9495/7888","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5024980380","display_name":"Ni Wayan Nariastiti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ni Wayan Nariastiti","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali - Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali - Indonesia","institution_ids":["https://openalex.org/I126826664"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5060372483","display_name":"Ni Made Dwi Ratnadi","orcid":"https://orcid.org/0000-0003-2658-9063","observed_orcids":["https://orcid.org/0000-0003-2658-9063"]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ni Made Dwi Ratnadi","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali - Indonesia"],"raw_orcid":"https://orcid.org/0000-0003-2658-9063","affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali - Indonesia","institution_ids":["https://openalex.org/I126826664"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I126826664"],"apc_list":null,"apc_paid":null,"fwci":1.5862,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.88261289,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"9","issue":"3","first_page":"717","last_page":"727"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9506999850273132,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9506999850273132,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.04800000041723251,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9570000171661377},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.9980000257492065},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.8980000019073486},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9900000095367432},{"id":"https://openalex.org/keywords/bid-ask-spread","display_name":"bid-ask spread","score":0.9959999918937683},{"id":"https://openalex.org/keywords/total-assets","display_name":"total assets","score":0.8529999852180481},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.8930000066757202},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9049999713897705}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.755094051361084},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7502338886260986},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7467201948165894},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6974837779998779},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6806867122650146},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.5766362547874451},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.5273096561431885},{"id":"https://openalex.org/C137577040","wikidata":"https://www.wikidata.org/wiki/Q431965","display_name":"Information asymmetry","level":2,"score":0.4381319582462311},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.36713844537734985},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.33502188324928284},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.19583863019943237},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1560599208","doi":null,"is_oa":true,"landing_page_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/download/9495/7888","pdf_url":null,"source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi","raw_type":null}],"best_oa_location":{"id":"mag:1560599208","doi":null,"is_oa":true,"landing_page_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/download/9495/7888","pdf_url":null,"source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W1995849742","https://openalex.org/W2274807826","https://openalex.org/W2752617332","https://openalex.org/W2897544086"],"related_works":["https://openalex.org/W2891444887","https://openalex.org/W1537788665","https://openalex.org/W3138317641","https://openalex.org/W4226247199","https://openalex.org/W4393227666","https://openalex.org/W4312217000","https://openalex.org/W2130744061","https://openalex.org/W3081693069","https://openalex.org/W2242864945","https://openalex.org/W3118552644"],"abstract_inverted_index":{"This":[0],"research":[1],"aims":[2],"to":[3],"determine":[4],"the":[5,24,47,52,65],"effect":[6],"of":[7,18],"information":[8,48],"asymmetry,":[9],"corporate":[10,61],"governance,":[11],"and":[12,71],"firm":[13,72],"size":[14,73],"on":[15,23,56,80],"earnings":[16,57,81],"management":[17,58],"publicly":[19],"traded":[20],"companies":[21],"listed":[22],"Indonesian":[25],"Stock":[26],"Exchange.":[27],"Samples":[28],"was":[29],"determined":[30],"by":[31,40,51,64,75],"purposive":[32],"sampling":[33],"amounting":[34],"65":[35],"companies.":[36],"Data":[37],"were":[38],"analyzed":[39],"multiple":[41],"regression.":[42],"The":[43],"analysis":[44],"result":[45],"that":[46],"asymmetry":[49],"measured":[50,63],"bid-ask":[53],"spread":[54],"has":[55],"positive":[59],"influence,":[60],"governance":[62],"rating":[66],"CGPI":[67],"have":[68,78],"negative\u00a0":[69],"effect,":[70],"proxid":[74],"total":[76],"assets":[77],"negative":[79],"management.":[82]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":3},{"year":2016,"cited_by_count":1}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-06-24T00:00:00"}
