PENGARUH ASIMETRI INFORMASI TERHADAP PRAKTIK MANAJEMEN LABA

Agus Defri Yando

PENGARUH ASIMETRI INFORMASI TERHADAP PRAKTIK MANAJEMEN LABA

Authors

Agus Defri Yando Universitas Putera Batam

Keywords:

earnings management, information asymmetry

Abstract

This study aims to examine and analyze the effect of asymmetry of information to earnings management practices. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2011-2016. The technique in this study using purposive sampling method using predetermined criteria of the obtained sample of 41 companies. Tests using simple linear regression model. The results showed that the asymmetry of information effect on earnings management practices.

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Published

2018-11-28

How to Cite

Yando, A. D. (2018). PENGARUH ASIMETRI INFORMASI TERHADAP PRAKTIK MANAJEMEN LABA. JURNAL AKUNTANSI BARELANG, 3(1), 1–10. Retrieved from https://forum.upbatam.ac.id/index.php/jab/article/view/821