Pengaruh Asimetri Informasi, Leverage, Dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba

Abstract

This study aims to determine the effects of information asymmetry, leverage, and company size, on earnings management practices. The population of the company used in this study are a banking companies listed on the Indonesia Stock Exchange in 2016-218. The sample research technique uses purposive sampling which produces 13 company samples. The analysistechniques used in this research are descriptive analysis, associative analysis, classic assumption test, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, hypothesis test, multiple linear regression analysis test, correlation analysis, and coefficient of determination. Based on the results of research conducted it can be seen that the information asymmetry, leverage, and company size partially have a significant effect on earnings management practices on banking companies listed on the Indonesia Stock Exchange in 2016-2018.