PENGARUH ASIMETRI INFORMASI DAN SIKLUS HIDUP PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Selama Periode 2013-2015)
Abstract
This study aims to analyze the influence of asymmetry information and corporate life cycle at the stage of growth and stagnant to earnings management in manufacturing company listed in IDX (Indonesia Stock Exchange) with profitabitity, leverage, dan corporate size as control variable. The subject in this study was manufacturing company listed in IDX (Indonesia Stock Exchange) in the period 2013 – 2015. The sample in this study counted to 141 companies, selected with purposive sampling. Analysis tool used in this study is the Multiple Linear Regression Analysis.
Based on the analysis that have been made the results are the assymetry information significantly positive influence earnings management, and corporate life cycle at this stage of growth and stagnant significantly negative influence earnings management.