PENGARUH ASIMETRI INFORMASI, UKURAN PERUSAHAAN, PROFITABILITAS TERHADAP MANAJEMEN LABA

Abstract

According to agency theory, a problem may appear as there is an opportunistic attitude with its aimed to maximize their own wealth. This against the principal. This research aimed to examine the effect of information assimetric, firm size, and profitability on the profit management of automotive manufacturing companies which were listed on Indonesian Stock Exchange 2015-2017. The research was quantitative. While, the sampling colletion technique used pusposive sampling in which there were twelve automotive manufacturing companies with 36 firm year that had fulfilled the criteria. Moreover, the data analysis technique used multiple linear regression with SPSS version 16. As the multiple linear regression analysis 5%, it conclude as follows: the information assimetric had effect on profit management with its significance of 0.008 accepted with t counted of 2.844. In other word, it showed positive; the firm size had effect on profit management with its significance of 0.022 accepted with t counted of 2.406. In other word, it showed positive; the profitability had effect on profit management with its significance of 0.011 accepted with t counted of 2.682. In other word, it showed positive.
Keywords: Information Assimetric, Firm Size, Profitability, Profit Management