PENGARUH ASIMETRI INFORMASI DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study examines the effect of information asymmetry and audit quality on earnings management. The study was using public Indonesian banking firms listed in Indonesian Stock Exchange, with period between 2010-2013 as sample.  The purposive sampling is used to collect 26 public Indonesian banking firms samples. Discretionary accrual with modified Jones is used to determine the earnings management practice. The hypothesis were tested using multiple regression analysis . The result of this study showed that information asymmetry and audit quality has no effect on earnings management.

Keywords : information asymmetry, audit quality, earnings management, discretionary