PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI
Abstract: Thestudy aimed to
analyze the effect of information asymmetry on earnings management by
considering managerial ownership as moderating variables. This study uses
variable earnings management as a dependent, the dependent variable is measured
by using a proxy for discretionary accruals. Information asymmetry used as
independent variables, information asymmetry is measured by a proxy bid-ask
spread. This study also uses moderating variable is firm size, firm size is
measured by the proxy of the total assets of the company.
In this study using the manufacturing companies listed in Indonesia Stock
Exchange (IDX) and the Indonesian Capital Market Directory (ICMD) in 2012-2013
as the sample. The sample was selected using purposive sampling. The analysis
technique used is Moderated Regression Analysis.
The results of the analysis explains that the asymmetry of information
has a significant impact on earnings management in a positive direction. While
the size of the company may moderate the effect of information asymmetry on
earnings management.
Penulis: Andrie Mustikawati,
Nur Cahyonowati
Kode Jurnal: jpakuntansidd150701
