Image of Pengaruh Profitabilitas, Kepemilikan Manajerial, Ukuran Perusahaan, Dan Asimetri Informasi Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017 - 2019)
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CD Skripsi

Pengaruh Profitabilitas, Kepemilikan Manajerial, Ukuran Perusahaan, Dan Asimetri Informasi Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017 - 2019)

ABSTRACT
The objective of this study to examine and analyze the effect of
profitability, managerial ownership, size firm and information asymmetry on
earnings management. The population in this study were transportation
companies listed on the Indonesian Stock Exchange (BEI) 2017-2019, totaling 44
companies. The sample was selected by using purposive sampling and selected 24
companies, this study uses secondary data in the form of annual report. The
method of analysis used is multiple linear regression. The results of this study
indicate that profitability and managerial ownership partially affect earnings
management. Meanwhile, firm size and information asymmetry have no effect on
earnings management. The bigger or smaller the profit of the company in a
certain period, will motivate the company to practice earnings management with
profit minimization and profit maximization techniques. High managerial
ownership can cause the manager or management to act arbitrarily because they
have great control. The size of a company does not affect the occurrence of
earnings management. Information asymmetry is not a factor that is highly
considered in earnings management actions taken by the company's management.
Keyword : Earning Management, Profitability, Managerial Ownership, Firm
Size, Information Asymmetry.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 122 (0039)
02 03. 122 (0039)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 122 (0039)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi.,
Deskripsi Fisik
ix, 77 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 122 (0039)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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