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Ida Ayu Putu Puspa Adnyani
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Economics, Econometrics & Finance

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Information Asymmetry, Audit Committee, Firm Growth, and Leverage on Earnings Management Ida Ayu Putu Puspa Adnyani; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p19

Abstract

Earnings information is of particular concern to investors in assessing management performance. The company's demands to achieve predetermined profit targets make management motivated to practice earnings management so that the resulting financial statements look good for investors. The purpose of this study was to obtain empirical evidence of the effect of information asymmetry, audit committee, firm growth, and leverage on earnings management. The location of this research was conducted on non-financial BUMN companies listed on the Indonesia Stock Exchange during the period of 2015-2019. The total sample was determined using purposive sampling technique and obtained a sample of 70 observations. The data analysis technique applied is multiple linear regression analysis. The results of this study indicate that information asymmetry has no effect on earnings management, the audit committee has a negative effect on earnings management, while firm growth and leverage have a positive effect on earnings management.
Co-Authors I Gusti Ayu Made Asri Dwija Putri