Pengaruh Asimetri Informasi, Beban Pajak Tangguhan Dan Struktur Kepemilikan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2013)
Abstract: The aim of the
research is to analyze information asymetri, different tax expense behavior to
earning management (empirical study on companies listed on the Stock Exchange).
This type of research is a causative associative. The population is all
Manufacturing companies listed in Indonesia Stock Exchange during the 5 years
from 2009 to 2013. the sample is determined by purposive sampling to obtain a
sample of 14 companies Manufacturing. Types of data using secondary data
obtained from www.idx.co.id. The selection of the sample with a purposive
sampling method. The data collection technique is the engineering
documentation. Analysis of research using panel data regression analysis with
E-Views6. The results indicate information asymetri has positive influence
significant effect on the Earning management. Different tax expense,
institutional ownership and Manajerial owners have not significant effect on
the earning management.
Key Words: information
asymetri, different tax expense, institutional ownership, Manajerial owners and
earning management
Penulis: Hafiz Nur Salam
Kode Jurnal: jpakuntansidd150493
