Pengaruh Asimetri Informasi, Leverage, Audit Tenure dan Kepemilikan Manajerial terhadap Manajeman Laba dengan Profitabilitas Sebagai Variabel Moderating pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia

Abstract

The objective of the research is to ind out whether information asymmetry. leverage, audit tenure. and managerial ownership have some effects on earnings management in the mining companies listed on BEI (Indonesia Stock Exchange j and to reveal whether profitability can be used as a moderating variable in the research model. The research employs associative causal method and takes nine mining companies listed on BEi in rhe period of 2013-2020 as the sample by using purposive sampling technique, with a total of 72 observation data. The gathered data are.ana vzed by using panel data regression analysis with E-viell's softwar e. The result of the research demonstrate that information asymmetry has positive yer insign{fi.cant effects on earnings manag'ement. and audit tenure as well as managerial ownership have potisitive · and significant effects on earnings management. Meanwhile , leverage has negative and significant effects on earnings management. It is also found that profitability is only able to moderate the effects of leverage on earnings management while the other indepezdent variables are not.