PENGARUH ASIMETRI INFORMASI, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCESEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018
| dc.contributor.author | Malewa, Masyita Sahara Daeng | |
| dc.date.accessioned | 2022-07-01 | |
| dc.date.available | 2022-07-01 | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/164/pengaruh-asimetri-informasi-ukuran-perusahaan-dan-profitabilitas-terhadap-manajemen-laba-dengan-corporate-governancesebagai-variabel-pemoderasi-pada-perusahaan-sektor-industri-barang-konsumsi-yang-terdaftar-di-bursa-efek-indonesia-tahun-2014-2018 | |
| dc.description.abstract | The purpose of this study is to determine whether Information Asymmetry, Firm Size, and Profitability have an effect on Earning Management with Corporate Governance as a moderating variable. Secondary data collection is done through data collection from the financial statements of the Industrial Companies of the Consumer Goods Sector listed on the Indonesia Stock Exchange for the period 2014-2018. The samples were selected using a purposive sampling method from 22 companies for 5 years of observation with a total of 110. The method of analysis of this study uses multiple linear regression and Moderated Regression Analysis. The results showed that information asymmetry and firm size had no significant effect on earnings management. Meanwhile, profitability has a significant effect on earnings management, and corporate governance is able to moderate the relationship of information asymmetry, firm size and profitability with earnings management in industrial companies of the consumer goods sector listed on the Indonesia Stock Exchange in 2014-2018. Keywords: information asymmetry, company size, profitability, corporate governance | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Financial Accounting, Akuntansi Keuangan | en_US |
| dc.title | PENGARUH ASIMETRI INFORMASI, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCESEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 | en_US |
| dc.type | Skripsi | en_US |
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