Pengaruh Asimetri Informasi, Leverage, dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013)
Abstract: This study aims to
investigate the influence of information asymmetry, leverage, and firm size on
earnings management practices in manufacturing companies listed on the Stock
Exchange. This study took populations companies listed on the Indonesia Stock
Exchange (IDX) 2011-2013. The sampling technique used was purposive sampling
method. The method of analysis used in this study using multiple linear
regression analysis to examine the effect of information asymmetry, leverage,
and firm size on earnings management practices. The variables used in this
study is the asymmetry of information, leverage, and firm size as an
independent variable; earnings management practices as the dependent variable.
The results showed that the asymmetry of information and firm size has positive
influence on earnings management practices, but leverage has no effect on
earnings management practices
Keywords: Information
Asymmetry, Firm Size, Financial Reports, Earning Managements, Leverage,
Purposive Sampling
Penulis: Vanian Yamaditya,
Raharja Raharja
Kode Jurnal: jpakuntansidd140920
