Dela, Feramon and Sunaryo, Kunti (2010) PENGARUH ASIMETRI INFORMASI, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP PRAKTIK MANAJEMEN LABA. Kajian Akuntansi, 5 (1). pp. 54-65. ISSN 1907-1442
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Abstract
ABSTRACT
The purpose of this research is to determine the effect of information asymmetry, fi rm size and
managerial kepemillikan against earnings management practices Lq-45 In the Company of Non-
Banking Registered in Indonesian Stock Exchange. The population in this study is the company’s
non-banking LQ-45 registered in the BEI from 2004-2007, and sampling company based on the
consideration by meeting certain criteria. There are 124 companies included in the research criteria.
Information asymmetry is measured by the bid-ask spread. Company size measured by log of total
assets, and managerial ownership is measured by the percentage of stock ownership, and earnings
management is measured by working capital accruals. Testing hypotheses using multiple linear
regression analysis. Results from the study indicate that information asymmetry, and fi rm size have
a signifi cant infl uence on earnings management. Whereas managerial ownership has no signifi cant
effect on earnings management.
Keywords: Information Asymmetry, Managerial Ownership, Earnings Management
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Information Asymmetry, Managerial Ownership, Earnings Management |
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 20 Jun 2020 04:23 |
| Last Modified: | 20 Jun 2020 04:25 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22789 |
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