ANALISIS PENGARUH ASIMETRI INFORMASI, UKURAN PERUSAHAAN DAN ARUS KAS BEBAS TERHADAP PENGELOLAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA

Aulian Navira (Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala)
Fathurrahman Anwar (Jurusan Manajemen Universitas Syiah Kuala Banda Aceh)

Jurnal Ilmiah Mahasiswa Ekonomi Manajemen
Vol 6, No 3 (2021): Agustus

This study was conducted to examine the effect of information asymmetry, firm size and free cash flow on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the periode 2015-2019. By using purposive sampling technique, samples of 19 companies was obtained. The analytical method used in this study is panel data regression analysis using Eviews 10. The results show that firm size has a significant positive influence on earnings management, while information asymmetry and free cash flow does not significantly influence on earnings management. The result of this research also show that there is a simultaneous influence between information asymmetry, firm size and free cash flow on earnings management.