PENGARUH ASIMETRI INFORMASI, LOAN LOSS PROVISION, PERGANTIAN CEO, KUALITAS AUDIT DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023

NURUL, HIKMAH (2025) PENGARUH ASIMETRI INFORMASI, LOAN LOSS PROVISION, PERGANTIAN CEO, KUALITAS AUDIT DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.

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Abstract

ABSTRACT This research aims to analyze the influence of information asymmetry, loan loss provisions, CEO turnover, audit quality, and deferred tax burden on earnings management in banking companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique in the research used a purposive sampling technique, so that 35 banking companies were obtained as samples. Data analysis was carried out using multiple linear regression analysis methods with dummy variables assisted by IBM SPSS Statistics 26. The research results show that loan loss provisions and audit quality influence earnings management. Meanwhile, information asymmetry, CEO turnover, and deferred tax burden have no effect on earnings management. Simultaneously, information asymmetry, loan loss provision, CEO turnover, audit quality and deferred tax burden together influence earnings management. Keywords: Information Asymmetry, Loan Loss Provision, CEO Turnover, Audit Quality, Deferred Tax Expense, Earnings Management

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	AKUNTANSI-S1
Depositing User:	KARIM BUDIONO
Date Deposited:	17 Apr 2026 07:30
Last Modified:	17 Apr 2026 07:30
URI:	http://repo.itsm.ac.id/id/eprint/1688

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