Image of Pengaruh Konsentrasi Kepemilikan, Leverage, Dan Asimetri Informasi Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 – 2020)
Penanda Bagikan

CD Skripsi

Pengaruh Konsentrasi Kepemilikan, Leverage, Dan Asimetri Informasi Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 – 2020)

ABSTRACT
The study aims to determine (1) the effect of the ownership concentration
on the earning management, (2) the effect of the leverage on the earning
management, (3) the effect of the asymmetric information on the earning
management, (4) Does firm size moderate the relationship between ownership
concentration and earnings management, (5) Does firm size moderate the
relationship between leverage and earnings management, (6) Does firm size
moderate the relationship between information asymmetric and earnings
management.
The population of this study were state-owned companies listed on the
Indonesia Stock Exchange for the period 2017 – 2020. The sample was
determined using purposive sampling and obtained 12 companies with a total of
48 observations. The data used in this study is secondary data obtained from
website www.idx.co.id. Data analysis was performed using the Eviews.12 Lite
program.
The results of the study using a partial test (t-test) show that the
concentration of ownership and leverage variables have an effect on earnings
management with a significance level of 0.0001 and 0.0173 respectively.
However, this study cannot prove that the information asymmetry variable affects
earnings management with a significance level of 0.5710. The results of the MRA
test show that the firm size variable is able to moderate the relationship between
leverage and earnings management with a significance level of 0.0177. However,
this study does not prove that the firm size variable is able to moderate the
relationship between ownership concentration and information asymmetry on
earnings management with significance levels of 0.7962 and 0.5436 respectively.
Keywords: Earning Management, Ownership Concentration, Leverage,
Asymmetric Information, Firm Size.

Ketersediaan
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Perpustakaan Universitas Riau 1702110149
1702110149
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1702110149
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1702110149
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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