Determinan Manajemen Laba Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Periode 2017-2019

Pratiwi, Retno and , Drs. Muhammad Abdul Aris, M.Si (2021) Determinan Manajemen Laba Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Periode 2017-2019. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to obtain empirical evidence. (1) The effect of company size on earnings management. (2) The effect of free cash flow on earnings management. (3) The effect of asymmetric information on earnings management. (4) The effect of managerial ownership on earnings management. The research population is all manufacturing companies listed on the IDX in 2017-2019. The sample was determined based on the purposive sampling method, the number of samples selected was 176 companies. The data used are secondary data. Data collection using the documentation method on the website www.idx.co.id Data analysis techniques using multiple linear regression analysis. Based on the analysis that has been done, this study proves that company size and asymmetric information have no significant effect on earnings management, while free cash flow has a significant negative effect on earnings management and managerial ownership has a significant positive effect on earnings management.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	asymmetric information, company size, earnings management, free cash flow, managerial ownership.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RETNO PRATIWI
Date Deposited:	07 Jun 2021 03:07
Last Modified:	07 Jun 2021 03:07
URI:	http://eprints.ums.ac.id/id/eprint/91542

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