The Effect Of Information Asymmetry, Company Size And Managerial Ownership On Income Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange)

Primanomics : Jurnal Ekonomi dan Bisnis

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Title The Effect Of Information Asymmetry, Company Size And Managerial Ownership On Income Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange)

 
Creator Sumantri, Farid Addy
Kusnawan, Agus
Anggraeni, Rr. Dian
 
Description Earnings Management is the action of a manager by presenting reports that increase or decrease profit for the current period of the business unit for which is responsible, without causing an increase or decrease in the unit's long-term economic profitability. The purpose of this study was to examine the effect of information asymmetry, Company Size and Management ownership of Earnings Management in various industry sector companies listed on the Indonesia Stock Exchange 2017-2019. The sample used in this study consisted of 93 samples of various industrial, basic and chemical sector companies listed on the Indonesia Stock Exchange during the 2017- 2019 periods. The sample was selected using purposive sampling method. Earnings management is proxied by Discretionary Accrual using the Modified Jones Model. The data analysis method used in this research is multiple linear regression analysis. The results showed that information asymmetry has an effect on earnings management, firm size has no effect on earnings management, and management ownership has no effect on earnings management. The results of this study also prove that simultaneously information asymmetry, firm size and managerial ownership have an effect on earnings management
 
Publisher Fakultas Bisnis
 
Date 2021-01-04
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://jurnal.ubd.ac.id/index.php/PE/article/view/505
10.31253/pe.v19i1.505
 
Source Primanomics : Jurnal Ekonomi & Bisnis; Vol 19 No 1 (2021): Primannomics : Jurnal Ekonomi & Bisnis; 62-76
2614-6789
1412-632X
10.31253/pe.v19i1
 
Language eng
 
Relation https://jurnal.ubd.ac.id/index.php/PE/article/view/505/291
 
Rights Copyright (c) 2021 Primanomics : Jurnal Ekonomi & Bisnis
 

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