Pengaruh Asimetri Informasi dan Capital Adequacy Ratio Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Perbankan yang Listing di Bursa Efek Indonesia)
Abstract: This study aimed to
examine the effect of information asymmetry on earnings management and the
effect of the Capital Adequacy Ratio of earnings management. This type of
research that is classified as causative research. The population in this study
is a bank listed in the Indonesia Stock Exchange in 2008 until 2010. Sample
selection purposive sampling method. The data used in this study in the form of
secondary data. Data collection techniques with engineering documentation. The
test results show that information asymmetry does not significantly influence
earnings management while Capital Adequacy Ratio significant negative effect on
earnings management, ie the lower the value the company's Capital Adequacy
Ratio companies tend to perform earnings management. Based on the above
results, it is suggested for further research for information asymmetry
variables using measurements of dispersion and volatility forecast analysis so
that there is a significant effect on earnings management. For investors can be
used as consideration in making decisions that companies which have a low level
of earnings management that has a lower level of risk in investing in a company.
Penulis: Ilham Firdaus
Kode Jurnal: jpakuntansidd130714
