CD Disertasi

Faktor-Faktor Yang Mempengaruhi Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2017-2021)

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Earnings management is the behavior of increasing and decreasing profits
in the current period carried out by the management of a company they manage
without causing an increase or decrease in the company's economic profits. Profit
is often an indicator of the company's performance in measuring the success and
failure of the company in achieving the set business goals. If net income is a
measure of performance, then the manager has a greater information advantage
than the owner and this happens because the manager controls the company's
accounting system, while the owner only observes the reported net profit figures.
In addition, profit information is often the target of engineering through
management's opportunistic actions for company satisfaction, but can be
detrimental to shareholders or investors.
This research was conducted with the aim of empirically testing the Factors
Influencing Earnings Management. This research is a descriptive research using
a quantitative approach. The population of this study are manufacturing
companies listed on the IDX in 2017-2021. Based on the purposive sampling
approach, a sample of 220 respondents was obtained. The data were then
analyzed using multiple linear regression analysis.
The results of this study indicate that CEO turnover, institutional ownership and
earning power have no effect on earnings management while information
asymmetry, independent board of commissioners, managerial ownership, audit
committee size and company size have proven to have an effect on earnings
management in manufacturing companies listed on the IDX in 2017 -2021.
The implications of the results of this study for company management are taken
into consideration in preparing plans for company activities in the coming period
and for managing company activities by considering figures related to real
activities in determining the performance of the current period and for users of
financial reports to be more careful. - be careful in analyzing the fundamentals of
a company's financial statements to decide to invest in the company and Investors
and other parties who need information must also be able to process the
information further to find out whether the information is a good signal or a bad
signal.
Keywords: Earnings management, information asymmetry, earning power

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010241830

Penerbit

Pekanbaru : ., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010241830

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

FATAH

Versi lain/terkait

Lampiran Berkas

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