Pengaruh Asimetri Informasi, Ukuran Perusahaan, Dan Leverage Terhadap Praktik Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia
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Institusion

Universitas Katolik Musi Charitas

Author

Veronika, Vera

Subject

H Social Sciences (General) 

Datestamp

2019-06-14 02:22:33 

Abstract :
This study aimed to examine the effect of information asymmetry, company size, leverage against the practice of earnings management. Population in this research is the banking company is listed on the Indonesia Stock Exchange. The samples in this study were as many as 26 banking companies listed in Indonesia Stock Exchange 2009-2011 period were selected using purposive sampling method. The data analysis technique used is to measure the spread of information asymmetry, ln total assets to measure company size, debt ratio to measure leverage, and discretional accruals to measure earnings management practices. Hypothesis testing using multiple regression analysis using SPSS. The test results show that information asymmetry has no effect on earnings management practices, company size has no effect on earnings management practices, and leverage has no effect on earnings management practices. Simultaneously information asymmetry, company size, and leverage has no effect on earnings management practices. 

File :
EA-2013-091505-cover.pdf
EA-2013-091505-abstract.pdf
EA-2013-091505-complete.pdf
EA-2013-091505-summary_id.pdf
EA-2013-091505-tableofcontent.pdf
EA-2013-091505-chapter1.pdf
EA-2013-091505-chapter2.pdf
EA-2013-091505-chapter3.pdf
EA-2013-091505-chapter4.pdf
EA-2013-091505-conclusion.pdf
EA-2013-091505-reference.pdf
EA-2013-091505-attachment.pdf