PENGARUH ASIMETRI INFORMASI TERHADAP EARNING MANAGEMENT DENGAN FINANCIAL DISCLOSURE SEBAGAI PEMODERASI PADA PERUSAHAAN LQ45

Elsa, Fitri Amran (2018) PENGARUH ASIMETRI INFORMASI TERHADAP EARNING MANAGEMENT DENGAN FINANCIAL DISCLOSURE SEBAGAI PEMODERASI PADA PERUSAHAAN LQ45. Masters thesis, Universitas Andalas.

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Abstract

This study aims to analyze the influence of information asymmetry on earning management with financial disclosure as a moderator. Research conducted by company indexed LQ45 in Indonesia Stock Exchange Period 2012-2016. The data used is secondary data obtained from the Indonesia Stock Exchange website (www.idx.co.id) with the number of samples of 36 companies with sampling technique is purposive sampling. The method of analysis used is multiple regression analysis with technique using moderation regression analysis by using SPSS 21 program. The result of research shows that information asymmetry has significant effect on earning management, financial disclosure has significant effect on earning management and moderate the relationship of information asymmetry to earning management. Keywords: information asymmetry, earning management, financial disclosure

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