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Tiya Mahawyahrti
Udayana University
Economics, Econometrics & Finance

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Asimetri Informasi, Leverage, dan Ukuran Perusahaan pada Manajemen Laba Tiya Mahawyahrti; Gusti Nyoman Budiasih
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.667 KB) | DOI: 10.24843/JIAB.2016.v11.i02.p05

Abstract

This study aims at finding the empirical evidence of the effect of asymmetry information, leverage, and firm size on earning management. This research uses agency theory and positive accounting theory to explain the effect of asymmetry information, leverage, and firm size on earning management. This study was conducted on companies listed in Indonesia Stock Exchange during the period of 2009-2013. The samples were selected by purposive sampling method. The number of selected samples were 39 companies. Multiple linear regression analysis was used to analyze the data. Based on the data analysis, the study proves that the asymmetry information has positive effects on earning management, leverage has positive effects on earning management and firm size has negative effects on earning management.
Co-Authors Gusti Nyoman Budiasih