[ABSTRAKPenelitian ini menganalisis pengaruh kualitas akrual untuk akses perusahaan kepada utang bank dalam perusahaan manufaktur. Hasil penelitian menunjukkan hubungan positif antara kualitas akrual dan utang bank, bahkan ketika mengendalikan faktor penentu lain dari utang bank dan untuk kemungkinan endogenitas antara utang bank dan kualitas akrual, yang menunjukkan bahwa presisi tinggi dari pendapatan mengurangi asimetri informasi dengan bank dan akses perusahaan untuk pinjaman bank.ABSTRACTThis study analyzed the effect of accruals quality access to the company's bank debt in manufacturing companies. The results showed a positive relationship between the quality of accruals and bank debt, even when controlling determinants other than bank debt and for possible endogeneity between bank debt and the quality of accrual, which indicates that the high precision of income reduces information asymmetry with banks and companies access to bank loans.;This study analyzed the effect of accruals quality access to the company's bank debt in manufacturing companies. The results showed a positive relationship between the quality of accruals and bank debt, even when controlling determinants other than bank debt and for possible endogeneity between bank debt and the quality of accrual, which indicates that the high precision of income reduces information asymmetry with banks and companies access to bank loans., This study analyzed the effect of accruals quality access to the company's bank debt in manufacturing companies. The results showed a positive relationship between the quality of accruals and bank debt, even when controlling determinants other than bank debt and for possible endogeneity between bank debt and the quality of accrual, which indicates that the high precision of income reduces information asymmetry with banks and companies access to bank loans.]