Pengaruh Asimetri Informasi, Leverage, Kepemilikan Institusional, Profitabilitas, dan Ukuran Perusahaan Terhadap Manajemen Laba Akrual (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

Adriarno, Roza'i and -, Eny Kusumawati, S.E., M.M., Ak., CA (2019) Pengaruh Asimetri Informasi, Leverage, Kepemilikan Institusional, Profitabilitas, dan Ukuran Perusahaan Terhadap Manajemen Laba Akrual (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the effect of asymmetry information, leverage, institutional ownership, profitability, and company size to accrual earnings management. The population of this study is basic manufacture companies classification listed on the Indonesia Stock Exchange (IDX) for 2016-2018. The sample is taken by purposive sampling method and obtained 177 listed companies. Data is tested using multiple linear regression methods.The results show that leverage to accrual earnings management meanwhile asymmetry information, institutional ownership, profitability, and company size has effects to accrual earnings management.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	asymmetry information, leverage, institutional ownership, profitability, company size, accrual earnings management
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ROZA'I ADRIARNO
Date Deposited:	19 Nov 2019 04:15
Last Modified:	19 Nov 2019 04:17
URI:	http://eprints.ums.ac.id/id/eprint/78994

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