The Influence of Information Asymmetry, Accounting Conservatism, Public Accounting Firm Size, and Leverage Ratio on Earnings Management in State-Owned Enterprises Listed on the Indonesia Stock Exchange During the 2019–2023 Period.
DOI:
https://doi.org/10.38035/dijemss.v7i1.5121Keywords:
Information Asymmetry, Accounting Conservatism, Public Accounting Firm Size, Leverage, Earnings ManagementAbstract
This study aims to obtain empirical evidence regarding the factors that influence earnings management. These factors include information asymmetry, accounting conservatism, the size of public accounting firms, and leverage. The population in this study consists of the annual reports of Badan Usaha Milik Negara listed on the Indonesia Stock Exchange for the period 2019–2023. The sampling technique used is purposive sampling. The regression method employed is panel data regression with the fixed effect model selected.The results of this study partially show that accounting conservatism has a significant effect on earnings management. Meanwhile, information asymmetry, the size of public accounting firms, and leverage do not have a significant effect on earnings management. Simultaneously, the results indicate that information asymmetry, accounting conservatism, the size of public accounting firms, and leverage collectively influence earnings management.
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