RISKA, NAIMA (2021) PENGARUH ASIMETRI INFORMASI & UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA (Perusahaan Sektor Industri Barang KonsumsI Terdaftar Di BEI Tahun 20162019). Skripsi thesis, STIE Mandala.

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Abstract

ABSTRACT This study is intended to test and analyze the effect of company asymmetry and company size on earnings management. By using the Manufacturing company object (Consumer Goods Industry Sector) which is listed on the BEI. This research was conducted for four consecutive years, from 2016 to 2019 which included 51 samples of companies, which were taken using purposive sampling technique. Data were analyzed using multiple regression analysis. The results showed that company asymmetry and company size are significant to earnings management. Based on the F test, it shows that the variable company asymmetry and firm size have a simultaneous effect on the earnings management variable, where the Fsig value of 0.000 is less than 0.05. Based on the results of the t test for the variable asymmetry of the company, the significance value is 0.004 and the company size has a significance value of 0.000 which partially affects earnings management. Keywords: Company Asymmetry, Company Size, Earnings Management, BEI

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	08 Feb 2025 01:57
Last Modified:	08 Feb 2025 01:58
URI:	http://repo.itsm.ac.id/id/eprint/753

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