文章基本信息

标题：ASYMMETRY INFORMATION, LEVERAGE AND FIRM SIZE ON EARNING MANAGEMENT
其他标题：ASIMETRI INFORMASI, LEVERAGE, DAN UKURAN PERUSAHAAN PADA MANAJEMEN LABA
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作者：Putu Tiya Mahawyahrti ; Putu Tiya Mahawyahrti ; I Gusti Ayu Nyoman Budiasih 等
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2016
卷号：11
期号：2
页码：100-110
DOI：10.24843/JIAB.2016.v11.i02.p05
语种：English
出版社：Universitas Udayana
摘要：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.
其他摘要：Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh dari asimetri informasi, leverage, dan ukuran perusahaan pada manajemen laba. Riset ini menggunakan teori agensi dan teori akuntansi positif untuk menjelaskan pengaruh asimetri informasi, le
关键词：Asymmetry information; leverage; firm size and earnings management
其他关键词：Asimetri informasi; leverage; ukuran perusahaan; manajemen laba