ASIMETRI INFORMASI, LEVERAGE, DAN UKURAN PERUSAHAAN PADA MANAJEMEN LABA
| Main Authors: | Mahawyahrti, Putu Tiya; Fakultas Ekonomi dan Bisnis Universitas Udayana, Budiasih, IGAN; Fakultas Ekonomi dan Bisnis Universitas Udayana |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Ilmiah Akuntansi dan Bisnis
, 2016
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| Subjects: | |
| Online Access: |
http://ojs.unud.ac.id/index.php/jiab/article/view/22602 |
Daftar Isi:
- This study aimed to get empirical evidence of the effect of information asymmetry, leverage, and firm size onearnings management. This research using agency theory and positive accounting theory to explain theeffect of information asymmetry, leverage, and firm size on earnings management. This study was performedon companies listed in Indonesia Stock Exchange during the period of 2009-2013. The sample is determinedby purposive sampling method. The number of selected samples were 39 companies. Data analysis used ismultiple linear regression analysis.Based on the analysis, it shows the study proves that the information asymmetry has positive effect onearnings management, leverage has positive effect on earnings management and firm size is negatively effectearnings management.