THE EFFECT OF INFORMATION ASYMETRICITY AND COMPANY SIZE ON PROFIT MANAGEMENT PRACTICES IN MANUFACTURING COMPANIES LISTED ON STOCK EXCHANGES INDONESIA

Ibrahim, Ibrahim Nurwardana; Pahlevi, Cepi; Sobarsyah, Muhammad

Jurnal

THE EFFECT OF INFORMATION ASYMETRICITY AND COMPANY SIZE ON PROFIT MANAGEMENT PRACTICES IN MANUFACTURING COMPANIES LISTED ON STOCK EXCHANGES INDONESIA

Hasanuddin Journal of Applied Business and Entrepreneurship · Vol. 5 No. 2 (2022) · pp. 15–29

ISSN: 2598-0890, 2598-0882
Published: 2022-08-22
Publisher: Master of Management, Faculty of Economics and Business, Hasanuddin University.
Language: en

Abstract

This study was conducted with the aim of testing and analyzing the effect of information asymmetry and firm size on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange, while the sample that met the criteria for sampling was observed for three years and as many as seventeen manufacturing companies listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing and coefficient of determination. The results show that the independent variables in this study have no simultaneous effect on earnings management and partial testing proves that information asymmetry and firm size variables have no and no significant effect on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange.

Keywords

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13 authors · 21 co-authorship links

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Co-author	Organisation	Joint articles
Andi Aswan	Affiliation unknown	2
Fauzi R. Rahim	Affiliation unknown	2
Indriani Mentaruk	Affiliation unknown	1
Andi Ratna Sari Dewi	Affiliation unknown	1
Abdul Rahman Kadir	Affiliation unknown	1
Mulianti	Affiliation unknown	1
SITI HAMIDAH	Affiliation unknown	1
Nawal Ulfah Indah sari Nawal	Affiliation unknown	1
Herliansyah	Affiliation unknown	1
Fakhryadi Amran	Affiliation unknown	1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/hjabe/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.

Original metadata (oai_dc)

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	<dc:title xml:lang="en">THE EFFECT OF INFORMATION ASYMETRICITY AND COMPANY SIZE ON PROFIT  MANAGEMENT PRACTICES IN MANUFACTURING COMPANIES LISTED ON  STOCK EXCHANGES INDONESIA</dc:title>
	<dc:creator xml:lang="en">Ibrahim, Ibrahim Nurwardana</dc:creator>
	<dc:creator xml:lang="en">Pahlevi, Cepi </dc:creator>
	<dc:creator xml:lang="en">Sobarsyah, Muhammad</dc:creator>
	<dc:subject xml:lang="en">Earning Management</dc:subject>
	<dc:subject xml:lang="en">Information Asymmetry</dc:subject>
	<dc:subject xml:lang="en">Size Company</dc:subject>
	<dc:description xml:lang="en">This study was conducted with the aim of testing and analyzing the effect of information asymmetry and firm size on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange, while the sample that met the criteria for sampling was observed for three years and as many as seventeen manufacturing companies listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing and coefficient of determination. The results show that the independent variables in this study have no simultaneous effect on earnings management and partial testing proves that information asymmetry and firm size variables have no and no significant effect on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange.</dc:description>
	<dc:publisher xml:lang="en">Master of Management, Faculty of Economics and Business, Hasanuddin University.</dc:publisher>
	<dc:date>2022-08-22</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/hjabe/article/view/22032</dc:identifier>
	<dc:source xml:lang="en">Hasanuddin Journal of Applied Business and Entrepreneurship; Vol. 5 No. 2 (2022): Hasanuddin Journal of Applied Business and Entrepreneurship; 15-29</dc:source>
	<dc:source>2598-0890</dc:source>
	<dc:source>2598-0882</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/hjabe/article/view/22032/8521</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2022 Hasanuddin Journal of Applied Business and Entrepreneurship</dc:rights>
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