Pengaruh Asimetri Informasi, Leverage Dan Profitabilitas Terhadap Manajemen Laba Riil (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Indeks Lq-45 Dan Jii Periode 2004-2013)
Daftar Isi:
- This research was aimed to analyze the influence of asymmetry information, leverage and profitability on the real earnings management. The purpose of this study was to obtain empirical evidence that asymmetry information, leverage and profitability effect on the real earnings management in manufacturing companies go public joined in LQ-45 Index and JII. The sample used in this study were 181 companies for LQ-45 index and 163 companies for JII. The sampling technique by using purposive sampling method. Methods of data analysis used is multiple linear regression. Results from this study showed LQ-45 index asymmetry information effect on real earnings management, leverage and profitability have no effect on real earnings management while JII index of asymmetry information has no effect on earnings management, leverage and profitability effect to earnings management. Keywords : asymmetry information, leverage, profitability, real earnings management