Baek, Kyeongrim (2021) The effect of information asymmetry and managerial ownership towards earnings management = Pengaruh asimetri informasi dan kepemilikan manajerial terhadap manajemen laba. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
A company was founded to achieve a primary goal and orientation to deliver profits for the company and maximize the wealth of owners or shareholders at the same time. This study is aimed to prove in empirical the effect of information asymmetry and managerial ownership towards earnings management in manufacturing companies that listed in Indonesia Stock Exchange period 2016 until 2019. Independent variable in this study are information asymmetry and managerial ownership, while dependent variable is earnings management, and control variable are size, leverage, and growth. Data collection method in this study uses documentation method on secondary data, purposive sampling as a sampling technique, and so acquired samples counted as 172 companies. Data is processed by using SPSS software, with linear regression as a data analysis technique, which consist of classic assumption test, model eligibility test and hypothesis test. The result of this study indicates that information asymmetry has no significant effect towards earnings management, and managerial ownership has no significant effect towards earnings management. While the control variable for size and leverage have a significant effect towards earnings management, and growth has no significant effect towards earnings management..
| Item Type: | Thesis (Bachelor) | ||||||
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| Uncontrolled Keywords: | information asymmetry; managerial ownership; earnings management; size; leverage; growth | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | Users 11049 not found. | ||||||
| Date Deposited: | 26 Jul 2021 02:50 | ||||||
| Last Modified: | 26 Jul 2021 02:50 | ||||||
| URI: | http://repository.uph.edu/id/eprint/40542 |
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