Information Asymmetry and Audit Tenure on Earnings Management
by Cut Sri Firman Hastuti, Dewi Sartika, Hafizhah Risnafitri, Riantari Maharani, Rizka Maulidya
Published: November 8, 2025 • DOI: 10.47772/IJRISS.2025.910000240
Abstract
This study aims to determine the effect of information asymmetry and audit tenure on earnings management. Manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2019 to 2023 were selected as the population in this study, consisting of 30 companies, using purposive sampling, resulting in a sample of 16 companies. The data analysis method used in this study is multiple linear regression. The data sources are secondary data, and the data collection technique uses the documentation method. This study uses agency theory to explain information asymmetry and audit tenure on profit management. The results indicate that information asymmetry significantly influences profit management, while audit tenure does not influence profit management.