Open AccessAsimetri Informasi, Leverage, dan Ukuran Perusahaan pada Manajemen Laba
Author(s) -
Tiya Mahawyahrti,
Gusti Nyoman Budiasih
Publication year - 2017
Publication title -
jurnal ilmiah akuntansi dan bisnis/jurnal ilmiah akuntansi dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2303-1018
pISSN - 2302-514X
DOI - 10.24843/jiab.2016.v11.i02.p05
Subject(s) - leverage (statistics) , stock exchange , nonprobability sampling , business , accounting , principal–agent problem , information asymmetry , regression analysis , business administration , econometrics , economics , statistics , finance , mathematics , population , corporate governance , demography , sociology
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.