Jurnal Akuntansi Barelang
Vol 3 No 1 (2018): Jurnal Akuntansi Barelang

PENGARUH ASIMETRI INFORMASI TERHADAP PRAKTIK MANAJEMEN LABA

Agus Defri Yando (Universitas Putera Batam)

Article Info

Publish Date
28 Nov 2018

Abstract

This study aims to examine and analyze the effect of asymmetry of information to earnings management practices. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2011-2016. The technique in this study using purposive sampling method using predetermined criteria of the obtained sample of 41 companies. Tests using simple linear regression model. The results showed that the asymmetry of information effect on earnings management practices.

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Journal Info
Jurnal Akuntansi Barelang
Website

Abbrev

jab

Publisher

Universitas Putera Batam

Subject

Economics, Econometrics & Finance

Description

This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital ...