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

2009 | Tesis | S2 Akuntansi

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