PENGARUH ASIMETRI INFORMASI, LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Konstruksi yang Terdaftar di BEI Periode 2010-2017)

INDRIANTO, GANI (2018) PENGARUH ASIMETRI INFORMASI, LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Konstruksi yang Terdaftar di BEI Periode 2010-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of information asymmetry, leverage, and profitability on earnings management. Asymmetry information uses relative bid ask spreads, leverage uses total debt divide total assets, profitability uses total profits divide total assets, and earnings management uses real activity manipulation. The population which is construction companies registered on the stock exchange for the period 2010-2017 and given in the form of a data pool. Based on the jenuh sampling method, a population same on sample called 63 data. The hypothesis in this study uses multiple linear regression analysis. The results of this study show significant influence of information asymmetry, leverage, and profitability on earnings management in construction companies registered on the stock exchange for the period 2010 - 2017. Keywords : Asymmetry Information, Leverage, Profitability, Earning Management Penelitian ini bertujuan untuk mengetahui pengaruh asimetri informasi, leverage, dan profitabilitas terhadap manajemen laba. Asimetri informasi diukur menggunakan relative bid ask spread, leverage diukur dari total hutang dibagi total aktiva, profitabilitas diukur dari total laba dibagi total aktiva, dan manajemen laba diukur melalui manipulasi aktivitas riil. Populasi yang digunakan adalah perusahaan konstruksi yang terdaftar di BEI untuk periode 2010-2017 dan disajikan dalam bentuk pool data. Berdasarkan metode sampel jenuh, populasi sama dengan sampel yang digunakan berjumlah 63 data. Hipotesis dalam penelitian ini diuji menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa asimetri informasi, leverage, dan profitabilitas berpengaruh signifikan terhadap manajemen laba pada perusahaan konstruksi yang terdaftar di BEI tahun 2010 – 2017. Kata Kunci : Asimetri Informasi, Leverage, Profitabilitas, Manajemen Laba

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 303
NIM/NIDN Creators: 43215110344
Uncontrolled Keywords: Asimetri Informasi, Leverage, Profitabilitas, Manajemen Laba
Subjects: 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 > 657.45 Auditing/Audit
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 09 Oct 2018 01:37
Last Modified: 07 Dec 2021 06:42
URI: http://repository.mercubuana.ac.id/id/eprint/44894

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