PENGARUH ASIMETRI INFORMASI DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN INDUSTRI ( Studi kasus pada PT. Dean Shoes )

Abstract

Asymmetry of information and the size of the company is believed to influence profit management. Several studies on the effect of information asymmetry and company size on earnings management have been conducted. However, the results obtained still indicate inconsistencies especially company size. This study aims to examine the effect of information asymmetry and firm size on earnings management.

This study uses The Modified Jones Model to calculate discretionary accruals that are proxies for earnings management. Company size is proxied by total assets and information asymmetries in proxy with Adjpread. This research uses industrial companies in PT. Dean Shoes as a research sample. Based on the results of purposive sampling obtained 90 respondents with a population of 360 respondents. Hypothesis testing in this study was carried out using multiple regression analysis. The classical assumption test results show the regression model does not experience the classical assumption problem. The results of hypothesis testing indicate that there is an influence of information asymmetry and company size on earnings management