Pengaruh kualitas audit pada hubungan antara asimetri informasi dengan manajemen laba (studi pada perusahaan perbankan yang listed di BEI
ZULAIKA, TATIK , Prof. Dr. Slamet Sugiri, MBA
The study is aimed at examining earnings management caused by information
asymmetri occurs in banking companies. Audit quality as modernization variable is
predicted to influence relation between information asymmetry and earnings
management.
Banking industry has stricter regulation to be compared with another industry. In this
respect, the writer is interested to notice the level of earnings management whether it is
likely similar or unlikely similar to the other industries. There are 19 banking companies
listed in BEI as the research sources during 2004-2007, total observation after outlier
amount at 69.
In accordance to the investigation report of OLS, indicates mean discretionarry
accruals as the proximate of earnings management to be negative and sais banking
industry as more conservatives company. Another conclusion can be drawn is the
existence of positive relation between information asymmetry and earnings management,
along with the fact that audit quality does not modernize the relation of information
asymmetry and earnings management.
Kata Kunci : Information asymmetry-audit quality-earnings management
