E-Jurnal Akuntansi Universitas Udayana
Vol 11 No 3 (2015)

PENGARUH ASIMETRI INFORMASI, LEVERAGE DAN PERGANTIAN CHIEF EXECUTIVE OFFICER PADA PRAKTIK MANAJEMEN LABA

Yura Karlinda Wiasa Putri (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
Agung Widanaputra (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)



Article Info

Publish Date
02 Jul 2015

Abstract

Definitions of earnings management company managers attempt to intervene or influence  information in the financial statements for purpose of deceiving the stakeholders who want to know the performance and condition of the company. The occurrence of earnings management can be influenced by several factors: asymmetry of information, leverage and turn the chief executive officer (CEO). This study aimed to determine the effect of information asymmetry, leverage and turn Chief Executive Officer (CEO) on earnings management practices companies listed on the Stock Exchange. The data used in this study were obtained from published financial statements of companies listed on the Stock Exchange from the year 2010-2013 with a sample of 56 companies observations. The data analysis technique used is multiple linear regression. Based analysis showed that partial information asymmetry and leverage positive effect on earnings management while turnover Chief Executive Officer (CEO) is a negative effect on earnings management.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...