Pengaruh Asimetri Informasi, Leverage, Ukuran Perusahaan, Profitabilitas, Dan Kepemilikan Manajerial Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2015-2017)

Arifiani, Novia Dewi and , Dra. Nursiam, M.H., Ak., CA (2019) Pengaruh Asimetri Informasi, Leverage, Ukuran Perusahaan, Profitabilitas, Dan Kepemilikan Manajerial Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

ABSTRACT The study aims to determine and analyze the effect of information asymmetry, leverage, firm size, profitability and managerial ownership on earnings management in manufacturing companies listed on the Bursa Efek Indonesia (BEI) for the period 2015-2017. Data analysis method used is multiple regression, with purposive sampling method. A sample of 62 companies during 2015-2017 that were in accordance with the research criteria. Based on the results of the study, it is known that information leverage and profitability have no effect on earnings management, while information asymmetry, firm size and managerial ownership affect on earnings management. Keywords: information asymmetry, leverage, firm size, profitability and managerial ownership.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: information asymmetry, leverage, firm size, profitability and managerial ownership.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: NOVIA DEWI ARIFIANI
Date Deposited: 19 Aug 2019 07:50
Last Modified: 19 Aug 2019 07:56
URI: http://eprints.ums.ac.id/id/eprint/76418

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