DID INFORMATION ASYMMETRY, QUALITY OF AUDIT, AND INSTITUTIONAL OWNERSHIP HAVE IMPACT ON  EARNINGS MANAGEMENT?

METTA KUSUMANINGTYAS

doi:10.31580/apss.v4i2.787

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Published: Apr 22, 2019

DOI: https://doi.org/10.31580/apss.v4i2.787

Keywords:

Earnings Management, Information Asymmetry, Audit Quality, ; Institutional Ownership, Mining Companies, Indonesia

METTA KUSUMANINGTYAS

1. Diponegoro University, Semarang, Indonesia; 2. Business School of Bank BPD Jateng (STIE Bank BPD Jateng) Semarang, Indonesia.

Abstract

The intent of this research is to scrutinize the consequence of information asymmetry and audit quality on earnings management using a moderating variable of institutional ownership. The sample of this study consists of 28 mining companies listed on the Indonesia Stock Exchange (IDX) for 5 years of observation in 2012-2016, with the total sample used was 140 data. Moderated Regression Analysis (MRA) is used to test the hypothesis with the results that audit quality has a significant and negative influence on earnings management. While institutional ownership is proven as a moderating variable and weakens the influence of information asymmetry on earnings management. In contrast, information asymmetry does not affect earnings management and institutional ownership does not strengthen the influence of audit quality on earnings management.

Issue

Vol. 4 No. 2 (2019): ASIA Proceedings of Social Sciences

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