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All Journal Jurnal Paradigma Akuntansi
Herlin Tundjung Setijaningsih
Fakultas Ekonomi Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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Faktor - Faktor Yang Memengaruhi Manajemen Laba Dengan Gcg Sebagai Variabel Moderasi Dea Elvaretta; Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.20033

Abstract

This research was conducted to analyze the effect of leverage, profitability, firm size, and information asymmetry on earning management, and GCG in moderating information asymmetry effect on earning management on manufacturing company listed on Indonesia Stock Exchang in period 2017 – 2019. This research using purposive sampling method with 70 companies valid as sample and use 210 data, processed multiple regression analysis by using EViews11. The result of this study shows that leverage has negative and significant effect on earning managemenet, profitability has positive and significant effect on earning management, while firm size and information asymmetry have no significant effect on earning management. GCG proxy by audit commite has no significant effect as a moderating variable for influence of information asymmetry on earning management.
Co-Authors Dea Elvaretta