HERSUGONDO, Hersugondo (2022) Artikel Dr. HERSUGONDO, SE, MM: Bid-Ask Spread on Earnings Management with Good Corporate Governance as Moderation Variables: Banking Sector in Indonesia. WSEAS TRANSACTIONS on BUSINESS and ECONOMICS, 19. ISSN E-ISSN: 2224-2899

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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.

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