Image of Pengaruh Asimetri Informasi, Rencana Bonus, Corporate Social Responsibility, Dan Family Control Terhadap Manajemen Laba Dengan Komisaris Independen Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)
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Pengaruh Asimetri Informasi, Rencana Bonus, Corporate Social Responsibility, Dan Family Control Terhadap Manajemen Laba Dengan Komisaris Independen Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

ABSTRACT

The purpose of this research was to analyze the effect of information asymmetry, bonus plan, corporate social responsibility, and family control on earnings management with independent commissioner as a moderating variable. The research sample assessed 111 manufacturing companies listed on the Indonesia Stock Exchange in 2015 to 2017. The analytical tool used was Moderated Regression Analysis. Data collection matrix uses purposive sampling. The results showed that information asymmetry had an effect on earnings management with a significant value 0.011, bonus plan had an effect on earnings management with a significant value 0.000, corporate social responsibility had an effect on earnings management with a significant value 0.001, and family control had an effect on earnings management with a significant value 0.033. Independent commissioner is able to moderate the effects of bonus plan on earnings management with a significant value 0.041 and corporate social responsibility on earnings management with a significant value 0.013. While independent commissioner is unable to moderate the effects of information asymmetry on earnings management with a significant value 0.467 and family control on earnings management with a significant value 0.523.

Keywords: information asymmetry, bonus plan, corporate social responsibility, family control, earnings management, independent commissioner.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0260)
02 03. 119 (0260)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0260)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0260)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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