Pengaruh Asimetri Informasi Terhadap Manajemen Laba Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderating

Agency theory if the parties find principal (owners) and agents (managers)
have differen interests, conflict called keagena conflict. Separation of the
functions of the owners and management have a negative impact that is freely
management (of companies to maximize profils that do not have acces to
information about the company. It is therefore interesting to study.
This study aimed to determine the effect of information asymmetry on
earning management and managerial ownership as a mmoderatioderating varing
variable and earnings management as an independent variable and information
asymmetry as the dependen variable and managerial ownership as a moderating
variable that can moderate the relationship hetween information asymmetry and
earnings management.
Result of the study sample 51 companies listed on the Stock Exchange during
the period 2009 to 2011 showed that less research moderating, ranabie
independen of earnings management and asymmetry information has a
significant influence on managerial ownership.