Vol. 5 (11) pp. 1059-1067 DOI: 10.21474/IJAR01/5866

CORRECTORY FACTORS WITH REAL EARNINGS MANAGEMENT.

  • Economics and Business Faculty Perbanas Institute.
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Abstract

This study aims to determine whether information asymmetry, firm size, profitability, and leverage have a relationship to real earnings management. The sample used in this research is manufacturing company of consumer industry sector listed on Indonesia Stock Exchange (IDX) starting year 2010-2014 selected by purposive sampling method. Based on the predetermined criteria, the number of samples of 19 companies listed in the Indonesia Stock Exchange (IDX) is so that for the period 2010 - 2014 there are 95 data obervasi. The results of this study indicate that information asymmetry of -0.352 with a significance level of 0.011, then the variable asymmetry of information correlated linearly to real earnings management. Variable company size with coefficient value of -0.172 with a significance level of 0.248, then the variable size of the company does not significantly correlate linearly to real earnings management. Profitability (ROA) obtained coefficient value of 0.321 with a significance level of 0.036, then linear correlation significantly correlated to real earnings management. Leverage variable has coefficient value equal to -0.185 with significance level equal to 0,129, hence leverage variable not significant linear correlation to real earnings management.

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How to Cite This Article

Oleh: Inung Wijayanti. (2017); CORRECTORY FACTORS WITH REAL EARNINGS MANAGEMENT., Int. J. of Adv. Res., 5 (11), 1059-1067, ISSN 2320-5407. DOI: https://doi.org/10.21474/IJAR01/5866

Corresponding Author

Inung Wijayanti
Perbanas Institute
Creative Commons Attribution 4.0 This work is licensed under a Creative Commons Attribution 4.0 International License.