Asimetri Informasi, Reputasi Auditor, dan Leverage pada Praktik Manajemen Laba di Perusahaan Manufaktur  

Oleh:

DWIJAYA, LOANDY ; Djohan, Widjaja

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Telaah Manajemen: Jurnal Riset & Konsep Manajemen vol. 10 no. 2 (Nov. 2015), page 168-186.
Topik: asimetri informasi; reputasi auditor; leverage; manajemen laba
Fulltext: Telaah Manajemen November 2015-Hal 168-186.pdf (154.44KB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: TT32 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The purpose of this research is to analyze the effects of information asymmetry, the reputation of auditors, and the leverage towards earnings management. The analysis method used the multiple regression. This research used the data manufacturing companies that were listed at the Indonesia Stock Exchange (BEI) from 2007 to 2010 and as many as 40 samples of manufacturing firms with a total population of 160 manufacturing companies. The results showed that the variables of information asymmetry did not have a positive influence on the earnings management practices. Companies audited by reputable auditors (Big Four) had also no differences in the level of earnings management by the company being audited by the non big four auditors. While, the third variable indicated that leverage had a negative effect on the earnings of management practices.

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