Pengaruh Asimetri Informasi, Kepemilikan Manajerial dan Employee Stock Ownership Program Terhadap Praktik Manajemen Laba (Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2012)
Abstract: This research aimed
to test: 1) the influence of asymmetry information to earning management, 2)
the influence of insider ownership to earning management, and 3) the influence
of employee stock ownership program (ESOP) to earning managent. This research
is causative research. The populations in this research was manufacture company
registered in BEI in 2007 until 2012. Sample was determined by the purposive
sampling method. Types of data was secondary data and the method of analysis
used was multiple regression analysis. Based on the results of multiple
regression analysis with a significance level of 0,05, the results of the study
concluded: 1) asymmetry information has no sihnificant affect to earning
managent with tcount < ttable value is 1,275 < 2,064 and significance
value 2,06 > 0,05 (H1 rejected). 2) insider ownership has positive
significant affect to earning managent with tcount < ttable value is 2,665
> 2,064 and significance value 0,009 < 0,05 (H2 rejected). 3) employee
stock ownership program (ESOP) has has no sihnificant affect to earning
managent with tcount < ttable value is -0,242 < 2,064 and significance
value 0,809 > 0,05 (H3 rejected). Based on the result of this research, it
suggested for company to use asymmetry information, insider ownership, and
employee stock ownership program as a reference in estimating earning
management performed by company. For further researcher to take samples of
entire population (total sampling) of the overall company and add another
variables, such as current industry relative performance, future industry
relative performance, debt and size of company.
Penulis: Annisa Maiyusti
Kode Jurnal: jpakuntansidd140807
