Pengaruh Asimetri Informasi, Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Manajemen Laba Riil (Studi Empiris pada Perusahaan Sub Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

Safitri, Febya Nurma and , Dra. Mujiyati, M.Si (2020) Pengaruh Asimetri Informasi, Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Manajemen Laba Riil (Studi Empiris pada Perusahaan Sub Sektor Property dan Real Estate 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 information asymmetry, leverage, profitability, and company size in the property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018. The population used in this study is the property and real estate sub-sector companies listed on the Indonesia Stock Exchange. This research is a type of quantitative research using data obtained from www.idx.co.id. The sampling method used was purposive sampling method. The number of samples obtained was 37 companies. The analysis method used in this research includes the classical assumption test, multiple linier regression analysis, F test, t test, and the coefficient of determination (R2) test. The results showed that information asymmetry and leverage had no effect on real earnings management. Meanwhile, profitability and firm size affect real earnings management.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Real Earning Management, Information Asymmetry, Leverage, Profitability, and Company Size.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: FEBYA NURMA SAFITRI
Date Deposited: 17 Nov 2020 02:58
Last Modified: 17 Nov 2020 02:59
URI: http://eprints.ums.ac.id/id/eprint/87469

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