PENGARUH ASIMETRI INFORMASI, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA

Abstract

This research aimed to examine the effect of information asymmetric, firm size, and leverage on earning management. While, information asymmetric was measured by bid-ask spread, firm size was measured by Ln (total asset), and leverage was measured by Debt to Total asset. The research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 39 out of 151 manufacturing companies which were listed on Indonesia Stock Exchange 2013-2017, as sample. In addition, the data analysis technique used multiple linear regression with SPSS 25. The research result, in the F test, concluded infromation asymetric, firm size and leverage had significant effect on the implementation of earning management with signification with significance of 0,016. While, from t test (hypothesis test) in concluded information asymetric and firm size had positive effect on the earning management, on the other hand leverage did not affect the earning management.
Keywords: Information Asymetric, Firm Size, Leverage, Earning Management