CD Skripsi
Pengaruh Good Corporate Governance, Ukuran Perusahaan, Asimetri Informasi Dan Profitabilitas, Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-2016)
This study aims to examine: 1) the effect of managerial ownership on of earnings management, 2) the influence of institusional ownership on earnings management, 3) the effect of firm size on earnings management, 4) the influence information asymmetry on earnings management, 5) the effect of profitability on earnigs management. The population used in this study is all manufacturing company listed in Indonesia Stock Exchange in 2012-2016. Samples were determined by using purposive sampling method and obtained sample of 15 companies. The type of data used in this study is secondary data. Data analysis was done by multiple regression analysis using SPSS program. The results of this research indicate that managerial ownership influences on earnigs management with p-value 0,000 (0,05), and information asymmetry has no effect on earnings management with p-value 0,630 (>0,05). Keywords: Good Corporate Governance, Managerial Ownership, Institutional Ownership, Firm Size, Information Asymmetry, Profitability, Earnings Management
Tidak tersedia versi lain