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All Journal Wahana Riset Akuntansi
Arri Wiryadi
Alumni Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang
Economics, Econometrics & Finance

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Pengaruh Asimetri Informasi, Kualitas Audit, Dan Struktur Kepemilikan Terhadap Manajemen Laba Arri Wiryadi; Nurzi Sebrina
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.007 KB) | DOI: 10.24036/wra.v1i2.2577

Abstract

The objectives of the research are to find out empirical evidence of the effect of information assymetry, audit quality, managerial ownership and institutional ownership on earnings management. Information assymetry, were measured by bid-ask spreads and audit quality, were measured by dummy variable of big-four audit firm. Managerial ownership, were measured by managerial ownership percentage, and institutional ownership, were measured by institutional ownership percentage.  The target population was listed companies in the manufacturing sector at the Indonesia Stock Exchange. The sample determined based on purposive sampling methods. There were 36 companies meeting the criteria. Data analysis was carried out in term time series-cross section covering financial report during 2007 and 2010. The research hypotheses were tested using multiple regression analysis. The result of this research show that: (1) information assymetry, had no influence on earnings management, (2) audit quality, had no influence on earnings management, (3) managerial ownership, had no influence on earnings management, and (4) institutional ownership, had no influence on earnings management. Keywords: Earnings Management, Information Assymetry, Audit Quality, Managerial Ownership, Institusional Ownership.
Co-Authors Nurzi Sebrina