Pengaruh Asimetri Informasi, Leverage dan Profitabilitas terhadap Manajemen Laba Riil pada Perusahaan Manufaktur di Indonesia

Abstract

This research aimed to analyze the effect of information asymmetry, leverage, and profitability on real earnings management. The research population consisted of all manufacturing companies in the LQ-45 during the period 2004 - 2013. The sample numbers are 181 companies in the conventional (LQ-45) indextaken by purposive sampling. Based on data analysis on the company of LQ-45 index that the asymmetry of information (t = 2.185) significantly affects on real earnings management. But leverage (t = -1.799) and profitability (t = 1.469) not significantly effect on real earnings management. The models used in this research is fit indicated by the value of F is 23.752.