Kurniawan, Krisna Wahyu and -, Dra. Mujiyati, M.Si (2019) Pengaruh Asimetri Informasi, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Laba Riil (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The aim of this research is to analyze the influence of information asymmetry, leverage, profitability and firm size on real earnings management. The population of this research were manufactucture companies listed in Indonesia Stock Exchange IDX 2015-2017. The research used purposive sampling technique and found 168 companies, with 3 years of observation. The hypothesis in this study was tested using multiple linear regression analysis. Data analysis begins with descriptive statistics, classic assumption tests, model accuracy tests, and hypothesis testing. The results indicate that leverage and firm size have a significant influence on real earnings management. Meanwhile information asymmetry and profitability do not have significant influence on real earnings management
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | real earnings management, information asymmetry, leverage, profitability and firm size |
Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | KRISNA WAHYU KURNIAWAN |
Date Deposited: | 19 Nov 2019 04:01 |
Last Modified: | 19 Nov 2019 04:01 |
URI: | http://eprints.ums.ac.id/id/eprint/79019 |
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