PENGARUH ASIMETRI INFORMASI, LEVEREGE, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERINGS

This research aims is to give the empirical evidence hit the influence of
information asymmetry, leverage, and size of firm to earnings management.
Population of research is company Initial Public Offerings year 2001 until 2005.
Amount of sample 46 company selected by using method of purposive sampling.
This research use the data of sekunder in the form of financial statement of
company Initial Public Offerings.
Method used in analyzing data that is one sample t-test and doubled linear
regression. Result indicate that the manager do the earnings management at the
time of Initial Public Offerings, information asymmetry and leverage have an
effect on positively significant to earnings management, while size offinn have an
effect on the negativity significant to earnings management