Articlehybrid2015

PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA MELALUI MANIPULASI AKTIVITAS RIIL

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11 citations0/0 files storedJurnal Riset Ekonomi dan manajemen

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

ABSTRACTThis study aims to examine the effect of information asymmetry on earnings management through real activities manipulation. Real activities manipulation was abserved through cash flow from operations. Companies included in LQ-45 Index from from 2009 to 2011 used as sample. Data was obtained from Indonesia Capital Market Directory of Investment Galery of Janabadra University. Results from multiple regression analysis shows that information asymmetry are positive significant for real activities manipulation through cash flow from operations. The results are consistent with Richardson (1998), Roychoduwury (2006), Rahmawati et.al (2006) Deng and Ong (2013), and Lasdi (2013).ABSTRAKSI Penelitian ini bertujuan untuk menguji pengaruh asimetri informasi terhadap manajemen laba melalui manipulasi aktivitas riel. Manipulasi aktivitas riel diamati melalui arus kas operasi. Sampel yang digunakan adalah perusahaan-perusahaan yang tergabung dalam Indeks LQ-45 dari tahun 2009 sampai dengan 2011. Data diperoleh dari Indonesia Capital Market Directory of Investement. Hasil dari analisis regresi berganda menunjukkan bahwa asimetri informasi berpengaruh secara positif signifikan terhadap manipulasi aktivitas riel melalui arus kas operasi. Hasil penelitian ini konsisten dengan temuan Richardson (1998), Roychoduwury (2006), Rahmawati et.al (2006) Deng and Ong (2013), dan Lasdi (2013).

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References

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 2000Information Asymmetry and Earnings Management: Some Evidence 2017Accounting Theory: Conceptual Issues in a Political and Economic Environment 2011Corporate Governance Characteristics and Earnings Management: Empirical Evidence from Chinese Listed Firms 2016PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DI INDUSTRI PERBANKAN INDONESIA 2008Peran Praktek Corporate Governance Sebagai Moderating Variable dari Pengaruh Earnings Management Terhadap Nilai Perusahaan 2000Analisis perataan penghasilan (income smoothing) faktor-faktor yang mempengaruhi dan kaitannya dengan kinerja saham perusahaan publik di Indonesia 1999Discussion of earnings-based bonus plans and earnings management by business unit managers

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