PENGARUH ASIMETRI INFORMASI, LEVERAGE DAN PERGANTIAN CHIEF EXECUTIVE OFFICER PADA PRAKTIK MANAJEMEN LABA

  • Yura Karlinda Wiasa Putri Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
  • Agung Widanaputra Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia

Abstract

Definitions of earnings management company managers attempt to intervene or influence  information in the financial statements for purpose of deceiving the stakeholders who want to know the performance and condition of the company. The occurrence of earnings management can be influenced by several factors: asymmetry of information, leverage and turn the chief executive officer (CEO). This study aimed to determine the effect of information asymmetry, leverage and turn Chief Executive Officer (CEO) on earnings management practices companies listed on the Stock Exchange. The data used in this study were obtained from published financial statements of companies listed on the Stock Exchange from the year 2010-2013 with a sample of 56 companies observations. The data analysis technique used is multiple linear regression. Based analysis showed that partial information asymmetry and leverage positive effect on earnings management while turnover Chief Executive Officer (CEO) is a negative effect on earnings management.

Published
2015-07-02
How to Cite
WIASA PUTRI, Yura Karlinda; WIDANAPUTRA, Agung. PENGARUH ASIMETRI INFORMASI, LEVERAGE DAN PERGANTIAN CHIEF EXECUTIVE OFFICER PADA PRAKTIK MANAJEMEN LABA. E-Jurnal Akuntansi, [S.l.], p. 756-770, july 2015. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/12858>. Date accessed: 21 nov. 2019.
Section
Articles

Keywords

Asymmetry of information, leverage, CEO turnover, profit management