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All Journal International Journal of Public Budgeting, Accounting and Finance
Siahaan, Nenni Kristina
Asosiasi Dosen Akuntansi Indonesia
Economics, Econometrics & Finance

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ANALYSIS OF FACTORS AFFECTING EARNINGS MANAGEMENT WITH PROFITABILITY AS MODERATING VARIABLES ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Siahaan, Nenni Kristina
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyze the factors that influence earnings management with profitability as a moderating variable. The factors analyzed were information asymmetry, leverage,firm size, institutional ownership , and managerial ownership. This type of research is causal associative. The study population was 50 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015. The sampling method is a census, so the number of samples used is 200 observation data . Hypothesis testing is done using multiple linear regression analysis and residual test. The results showed partially information asymmetry, institutional ownership and managerial ownership had a positive and significant effect on earnings management, while the leverageand size of the company had a positive and not significant effect on earnings management. Simultaneously information asymmetry, leverage,firm size, institutional ownership and managerial ownership have a significant effect on earnings management. Profitability as a moderating variable cannot moderate the relationship between information asymmetry, leverage, firm size, institutional ownership and managerial ownership with earnings management.
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