PENGARUH ASIMETRI INFORMASI DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di BEI Tahun 2016-2018)

ADRIKO, RAGAS (2020) PENGARUH ASIMETRI INFORMASI DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di BEI Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of information asymmetry and good corporate governance on earnings management. This research was conducted at the consumer goods manufacturing sector companies listed on the Stock Exchange in the 2016-2018 period. The sample is determined using the purposive sampling method. The number of samples selected was 33 companies. The data analysis technique used is multiple linear regression analysis. The results of this study prove that information asymmetry and institutional ownership have no effect on earnings management, while managerial ownership has a significant effect on earnings management. Keyword: information asymmetry, Good Corporate Governance, managerial ownership, institutional ownership, and earning management. Penelitian ini bertujuan untuk mengetahui pengaruh asimetri informasi dan good corporate governance terhadap manajemen laba. Penelitian ini dilakukan pada perusahaan manufaktur sector barang konsumsi yang terdaftar di BEI periode 2016-2018. Sampel ditentukan dengan menggunakan metode purposive sampling. Jumlah sampel yang terpilih adalah 33 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa asimetri informasi dan kepemilikan institusional tidak berpengaruh pada manajemen laba, sedangkan kepemilikan manajerial berpengaruh signifikan pada manajemen laba. Kata Kunci : Asimetri Informasi, Good Corporate Governance, Kepemilikan Manajerial, Kepemilikan Institusional, dan Manajemen Laba.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 497
Call Number: SE/32/21/006
NIM/NIDN Creators: 43217120175
Uncontrolled Keywords: Asimetri Informasi, Good Corporate Governance, Kepemilikan Manajerial, Kepemilikan Institusional, dan Manajemen Laba
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 339 Macroeconomics and Related Topics/Makroekonomi, Ekonomi Makro dan Topik Terkait > 339.2 Distribution of Income and Wealth/Distribusi Pendapatan dan Kekayaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Rifky
Date Deposited: 07 Jul 2023 04:43
Last Modified: 07 Jul 2023 04:43
URI: http://repository.mercubuana.ac.id/id/eprint/54117

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