PENGARUH ASIMETRI INFORMASI, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR (SEKTOR INDUSTRI DASAR DAN KIMIA) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2020

DWIKA, PUSPITA WULANDARI and Meirawati, Eka and Hamzah, Ruth Samantha (2022) PENGARUH ASIMETRI INFORMASI, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR (SEKTOR INDUSTRI DASAR DAN KIMIA) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2020. Undergraduate thesis, Sriwijaya University.

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Abstract

ABSTRACT The Effect of information assimetric, profitability, and firm size on the earnings management of basic and chemical industry sectors manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. By: Puspita Wulandari Dwika This research aimed to know the effect of information assimetric, profitability, and firm size on the earnings management of basic and chemical industry sectors manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The research was quantitative. While, the sampling collection technique used purposive sampling obtained 33 companies met the criteria of a 5 year observation so that there were 165 research observations. The method of analysis technique used multiple linear regression with SPSS 21. Based on the results of this research the conclude is: information assimetric had positive effect on earnings management; probability had positive effect on earnings management; and firm size had negative effect on earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Information Assimetric, Profitability, Firm Size, and Earninngs Management.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Puspita Wulandari Dwika
Date Deposited:	18 Aug 2022 07:09
Last Modified:	06 Dec 2024 03:58
URI:	http://repository.unsri.ac.id/id/eprint/77385

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