E-Jurnal Akuntansi TSM
Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM

PENGARUH ASIMETRI INFORMASI, ESOP, KARAKTERISTIK PERUSAHAAN, DAN RASIO KEUANGAN TERHADAP MANAJEMEN LABA

Sherly Noviyanti (Trisakti School of Management)
Fanny Anggraeni (Trisakti School of Management)

Article Info

Publish Date
30 Mar 2022

Abstract

This research was conducted with the purpose to obtain empirical evidence about the effect of information asymmetry, firm size, leverage, profitability, Employee Stock Ownership Program (ESOP), audit quality, and firm growth on earnings management. The research object used in this study are non-financial companies that listed in the Indonesia Stock Exchange (IDX) from 2017 to 2019. This research uses multiple regression analysis,and uses purposive sampling method for select the sample and obtain 588 samples studied. This research shows that the information asymmetry, firm size, leverage, and ESOP have no effect on earnings management. Whereas profitability, firm growth, and audit quality have an effect on earnings management.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
366.713 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...