Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, Asimetri Informasi, dan Struktur Kemepilikan Manajerial Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2013-2017)

Rahayu, Puji and , Drs. Wahyono, M.A.,Akt (2019) Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, Asimetri Informasi, dan Struktur Kemepilikan Manajerial Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2013-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of leverage, firm size, profitability, information asymmetry, and managerial ownership structure on earnings management. The population of this research is all consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017.The method of collecting samples using purposive sampling technique. The sample used in this study amounted to 122 companies. In this study data analysis techniques were carried out using multiple linear regression analysis.The results of the t test show that leverage, profitability, and managerial ownership structure influence earnings management. Whereas company size and information asymmetry does not affect earnings management.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	leverage, company size, profitability, information asymmetry, managerial ownership structure, earnings management.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	PUJI RAHAYU
Date Deposited:	22 Feb 2019 07:26
Last Modified:	22 Feb 2019 07:26
URI:	http://eprints.ums.ac.id/id/eprint/71686

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