Penelitian ini bertujuan untuk menganalisis manajemen laba short term discretionary accrual dan long term discretionary accrual pada perusahaan manufaktur yang terdaftar di BEI tahun 2008-2016. Variabel independen yang dipakai dalam penelitian ini adalah asimetri informasi, leverage, dan kompensasi bonus. Penelitian ini menggunakan metode purposed sampling dengan total sampel dari tahun 2008-2016 adalah 162 sampel. Metode analisis yang dipakai adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa asimetri informasi, dan leverage tidak berpengaruh terhadap manajemen laba short term discretionary accrual namun berpengaruh terhadap manajemen laba long term discretionary accrual, sedangkan kompensasi bonus berpengaruh terhadap manajemen laba short term discretionary accrual namun tidak berpengaruh terhadap manajemen laba long tem discretionary accrual.

Kata Kunci: Asimetri Informasi, leverage, kompensasi bonus, short term discretionary accrual, dan long term discretionary accrual.

The objective of this research is to analyze profit management by using a model of short term discretionary accrual and long term discretionary accrual of the manufacturing companies that were enlisted in BEI in 2008-2016. The independent variables applied are information asymmetry, leverage, and bonus. The methodology used to address the research question is multiple linear regression analysis and purposive sampling which comprising the whole number of 162 sample in 2008-2016. The research findings indicate that between the listed variables, information asymmetry and leverage does hold positive impacts on profit management of long term discretionary accrual—but does not hold any on short term discretionary accrual. Meanwhile bonus does hold positive impacts on profit management of short term discretionary accrual—but does not hold any on long term discretionary accrual.

Keywords:           Information asymmetry, leverage, bonus, short term discretionnary accrual, long term discretionnary accrual.