Asimetri Informasi Dan Indikasi Praktik Manajemen Laba Pada Perusahaan

Abstract An existence of asymmetry information considered to be cause of earnings management. Imbalance domination of information will trigger appearance a condition as called as asymmetry information. Asymetry between management ( agent) with owner ( principal) can give opportunity to manager to do earnings management in order to misleading to the owner ( stockholder) concerning about company economy performance. Earnings management represent important and controversy area in financial accounting. Some claimants having a notion that earnings management represent inacceptable behavior, having the reason of that profit management mean a reduction in financial statement information reliability. Earnings management represent deviation of behavior of manager which because of existence interest conflict between stockholder and manager. In this case, manager will try to influence earnings that reported to maximize manager interest