PENGARUH ASIMETRI INFORMASI, ARUS KAS BEBAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)

RAHMAWATI, NITA (2019) PENGARUH ASIMETRI INFORMASI, ARUS KAS BEBAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of asymmetric information, free cash flow, leverage and firm size on earning management. The independent variables in this study were asymmetric information, free cash flow, leverage and firm size, while the dependent variable was earning management. The data used in this study were secondary data in the form of annual reports. The population in this study was the manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The method of determining the sample was conducted through purposive sampling method; that is the selection of sample with certain criteria. The sample obtained in this study were 150 manufacturing companies on the Indonesia Stock Exchange. Data analysis used SPSS software Version 20. The results of this study indicate that asymmetric information and leverage have a positive effect on earning management, while free cash flow and firm size have no effect on earning management. Keywords: Asymmetric information, Free Cash Flow, Leverage, Firm Size and Earning Management. Penelitian ini bertujuan untuk mengetahui pengaruh asimetri informasi, arus kas bebas, leverage dan ukuran perusahaan terhadap manajemen laba. Variabel independen dalam penelitian ini adalah asimetri infromasi, arus kas bebas, leverage dan ukuran perusahaan, sedangkan variabel dependennya yaitu manajemen laba. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan. Populasi dalam penelitian ini adalah sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Metode penentuan sampel dipilih melalui metode purposive sampling yaitu pemilihan sampel dengan kriteria tertentu, sehingga didapat sampel dalam penelitian ini sebanyak 150 perusahaan manufaktur di Bursa Efek Indonesia. Analisis data menggunakan software SPSS Versi 20. Hasil penelitian ini menunjukan bahwa asimetri informasi dan leverage berpengaruh positif terhadap manajemen laba sedangkan arus kas bebas dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba. Kata Kunci: Asimetri Informasi, Arus Kas Bebas, Leverage, Ukuran Perusahaan dan Manajemen Laba.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 713
NIM/NIDN Creators: 43215110303
Uncontrolled Keywords: Asimetri Informasi, Arus Kas Bebas, Leverage, Ukuran Perusahaan dan Manajemen Laba.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 08 Jul 2022 02:18
Last Modified: 08 Jul 2022 02:18
URI: http://repository.mercubuana.ac.id/id/eprint/64763

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