Pengaruh Asimetri Informasi Dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba Di Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

Krisnasari, Yessy (2013) Pengaruh Asimetri Informasi Dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba Di Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Sekolah Tinggi Ilmu Ekonomi Musi.

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Abstract

The aim of this research is to investigate the influence of information asymmetry and company size to earning management. The sample in this research are financial sector companies which were listed in Indonesia Stock Exchange in the year of 2009-2011. Total sample in this research are 20 companies that selected with purposive sampling method. This study uses the Modified Jones Model to calculate the discretionary accrual of which becomes a proxy of earnings management. The company size in proxy with the total assets and information asymmetry in proxy with relative bid-ask spread. This research uses multiple regression analysis method to investigate the influence of information asymmetry and company size to earning management. The results of this research indicate that information asymmetry has no influence on the practice of earning management, and firm size affect to earning management.

Item Type:	Thesis (Other)
Additional Information:	Skripsi Lengkap dapat dibaca di Ruang Referensi Perpustakaan UKMC Kampus Bangau.
Uncontrolled Keywords:	information asymmetry, company size, and earning management.
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Theses - S1 > Accounting Study Program
Depositing User:	Perpustakaan Unika Musi Charitas
Date Deposited:	15 Jun 2019 03:53
Last Modified:	15 Jun 2019 03:53
URI:	http://eprints.ukmc.ac.id/id/eprint/2551

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