PENGARUH ASIMETRI INFORMASI DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018

Ayu Apriliani Hidayat (Universitas Muhammadiyah Malang)
Ahmad Juanda (Universitas Muhammadiyah Malang)
Ahmad Wajuya Jati (Universitas Muhammadiyah Malang)

Jurnal Akademi Akuntansi (JAA)
Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)

This study aims to examine the relation of information asymmetry and leverage to earnings management in mining companies listed at Indonesian Stock Exchange. Earnings  management as the dependent variabel is measured by discretionary accruals. The populations of this study were all mining companies that listed at Indonesian Stock Exchange period 2016-2018. The sample used in this research is about 24  companies through purposive sampling method. The methode of analysis used in this study is panel data regression. The results showed that the  information asymmetry hasn’t been approved for having significant and negative relation on earnings management. However, leverage have significant and positive relation on earnings management.