Nonprobability sampling

Demography

Statistics

Business administration

Earnings management

Accounting

Business

Mathematics

Earnings

Profitability index

Leverage (statistics)

Population

Sociology

Finance

ABSTRACTThe study aims to determine and analyze the effect of information asymmetry, leverage, firm size, profitability and managerial ownership on earnings management in manufacturing companies listed on the Bursa Efek Indonesia (BEI) for the period 2015-2017. Data analysis method used is multiple regression, with purposive sampling method. A sample of 62 companies during 2015-2017 that were in accordance with the research criteria. Based on the results of the study, it is known that information leverage and profitability have no effect on earnings management, while information asymmetry, firm size and managerial ownership affect on earnings management. Keywords: information asymmetry, leverage, firm size, profitability and null managerial ownership.

Pengaruh Asimetri Informasi, Leverage, Ukuran Perusahaan, Profitabilitas, Dan Kepemilikan Manajerial Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2015-2017)