PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

Dhea Nur Savira, Azkia Nurbaik, Siti Sahara, Dewi Sarifah Tullah

Abstract


This study aims to analyze the impact of information asymmetry, leverage, and company size on profit management practices. Agency theory was used in this study to explain how leverage, firm size, and information asymmetry affect profit management policies. The object in this study is manufacturing companies of basic industrial and chemical sub-sectors. Samples were selected using purposive sampling techniques where samples that met the criteria set as many as 101 companies. The test results partially show that information asymmetry has no effect on profit management practices, leverage has a positive effect on profit management practices, and company size has a negative effect on profit management.  While simultaneously it can be concluded that the variables of information asymmetry, leverage, and company size simultaneously affect profit management. The results show that investors and other external parties need to be careful in their decisions regarding investment and lending. This is due to the fact that companies with a high level of leverage have been shown to engage in profit management practices towards their financial statements.


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DOI: https://doi.org/10.31326/.v5i2.2005

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