PENGARUH KOMISARIS INDEPENDEN, ASIMETRI INFORMASI, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA INDUSTRI KONSTRUKSI DAN BANGUNAN

Nanang Junaedi, Sudarwan Sudarwan

Abstract


Abstract

The Objective of this research are to examine the influence of independent commissioners, information asymmetry, and leverage to earnings management. Independent commissioners are measured by the proportion of independent commissioners (PDKI). Information asymmetry is measured by bid-ask spreads and leverage is measured by debt to equity ratio (DER). This research used a sample of construction and building companies listed in Indonesian Stock Exchange (IDX) in 2012-2016. The sampling technique of this research is purposive sampling technique and total samples are 7 companies. Otherwise, research model used is multiple linear regression analysis. The results of this research show that independent commissioners, information asymmetry, and leverage effect to earnings management. Independent commissioners have a negative effect to earnings management. Information asymmetry have a positive effect to earnings management. Leverage did not effect to earnings management.

 

Keywords : earnings management, independent commissioners, information asymmetry, leverage

 


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