PENGARUH ASIMETRI INFORMASI, GOOD CORPORATE GOVERNANCE, KEBIJAKAN UTANG DAN PERTUMBUHAN PENJUALAN  TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Susi Darmayanti; Kirmizi Kirmizi; Enni Savitri

doi:10.31258/je.25.1.p.66

PENGARUH ASIMETRI INFORMASI, GOOD CORPORATE GOVERNANCE, KEBIJAKAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Susi Darmayanti, Kirmizi Kirmizi, Enni Savitri

Abstract

This study aims to examine and analyze the effect of asymmetry of information,
good corporate governance is viewed from an independent commissioner and managerial ownership, debt
policy and the growth of sales to earnings management practices. The population in this research is
manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2009 - 2014. The
technique in this study using purposive sampling method using predetermined criteria of the
obtained sample of 41 companies. Tests using multiple linear regression models with SPSS 20.The
results showed that the asymmetry of information, debt policy and sales growth effect on earnings
management practices, while the independent directors and managerial ownership has no
effect on earnings management practices.