Jurnal Paradigma Akuntansi
Vol 2, No 4 (2020): Oktober 2020

THE INFLUENCE OF INFORMATION ASYMMETRY, PROFITABILITY, LEVERAGE, AND GROWTH ON EARNINGS MANAGEMENT

Vanessa Jeniffer, Tony Sudirgo (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)



Article Info

Publish Date
26 Sep 2020

Abstract

The purpose of this research is to determine the effect of information asymmetry, profitability, leverage, and growth on earnings management on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research uses a sample of 73 companies each year. The method of analysis used is panel data regression analysis with E-views 9.0. The results of the research with a significance level of 5% shows that information asymmetry and leverage have no effect on earnings management while profitability and growth have positive effect on earnings management.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...