Jurnal Ekonomi
Vol 25, No 1 (2017)

PENGARUH ASIMETRI INFORMASI, GOOD CORPORATE GOVERNANCE, KEBIJAKAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Darmayanti, Susi (Unknown)
Kirmizi, Kirmizi (Unknown)
Savitri, Enni (Unknown)

Article Info

Publish Date
28 Aug 2018

Abstract

This study aims to examine and analyze the effect of asymmetry of information,good corporate governance is viewed from an independent commissioner and managerial ownership, debt policy and the growth of sales to earnings management practices. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2009 - 2014. The technique in this study using purposive sampling method using predetermined criteria of the obtained sample of 41 companies. Tests using multiple linear regression models with SPSS 20.The results showed that the asymmetry of information, debt policy and sales growth effect on earnings management practices, while the independent directors and managerial ownership has no effect on earnings management practices.

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Journal Info
Jurnal Ekonomi
Website

Abbrev

JE

Publisher

Universitas Riau

Subject

Economics, Econometrics & Finance

Description

Journal of Economics, Faculty of Economics and Business, University of Riau has a focus and scope of research articles in the fields of development economics, accounting, and ...