Image of Pengaruh Asimetri Informasi, Perencanaan Pajak, Kompensasi Manajemen, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2012-2016)
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Pengaruh Asimetri Informasi, Perencanaan Pajak, Kompensasi Manajemen, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2012-2016)

The purpose of this research is to know influence of asymmetry information, tax planning, management compensation, profitability and size of company to earnings management. The population of this research is mining companies listed in Indonesia Stock Exchange (BEI) in 2012-2016 as many as 70 companies. The sample is chosen by purposive sampling method. Through the criteria applied, selected samples of 14 mining companies. The method of analysis used is the classical assumption test, determination of hypothesis with multiple linear regression test, and determination coefficient test (R2). The result of research shows that the variable of tax planning, management compensation, and profitability have an effect on earnings management with significance of 0.045, 0.014, 0.034. While variabel of asymmetry information and size of companies have no effect to earnings management with significance of 0.614 and 0.847. The result of the determination coefficient test (R2) is 0.127 means that the influence of independent variables (asymmetry information, tax planning, management compensation, profitability and size of company) to the dependent variable (earnings management) is 12.7% while the remaining 87.3% is influenced by other variables not included in this study.
Keywords: Earnings management, asymmetry information, tax planning, management compensation, profitability and size of company.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0166)
02 03. 118 (0166)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0166)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 80 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 118 (0166)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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