PENGARUH ASIMETRI INFORMASI, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, KINERJA MASA KINI, DAN KINERJA MASA DEPAN PERUSAHAAN TERHADAP MANAJEMEN LABA

Widodo, Heribertus Ngudi (2016) PENGARUH ASIMETRI INFORMASI, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, KINERJA MASA KINI, DAN KINERJA MASA DEPAN PERUSAHAAN TERHADAP MANAJEMEN LABA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

THE EFFECT INFORMATION ASYMETRY, LEVERAGE, PROFITABILITY, COMPANY SIZE, CURRENT PERFORMANCE AND FUTURE PERFORMANCE ON THE EARNING MANAGEMENT This study aims to examine the effect of information asymmetry, leverage, profitability, company size, current performance and future performance on earnings management. This study uses the Modified Jones Model to calculate the discretionary accrual of which becomes a proxy of earnings management. Asymmetry of information is proxied by SPREAD, leverage proxy with debt to equity ratio (DER), profitability is proxied by return on assets (ROA) and net profit margin (NPM), company size is proxied by total assets (LnTA), current performance is proxied by current relative industry performance (CRP), and the future performance is proxied by future relative industry performance (FRP). This research using the company's insurance sector in Indonesia Stock Exchange during 2010-2014 as the study sample. Based on the results obtained by purposive sampling 8 insurance sector companies that meet the criteria of the sample. Testing the hypothesis in this study is done by using multiple regression analysis with SPSS ver. 16.0. The test results demonstrate the assumptions of classical regression model did not experience problems classical assumptions. Hypothesis testing results show that the first hypothesis (H1) who stated that the information asymmetry positive effect on earnings management rejected. The second hypothesis (H2) which stated that the leverage positive effect on earnings management rejected. The third hypothesis (H3) which states that the profitability (return on assets) negatively effect on earnings management rejected. The fourth hypothesis (H4) stating that the profitability (net profit margin) negative effect on earnings management rejected. The fifth hypothesis (H5) which states that the size company positive effect on earnings management rejected. The sixth hypothesis (H6) which states that the current performance effect on earnings management rejected. As well as the seventh hypothesis (H7) which states that the future performance effect on earnings management rejected. Keywords: Earnings management, discretionary accruals, asymmetry of information, leverage profitability (return on assets), profitability (net profit margin), the size of the company, the performance of the present and future performance.

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