Pengaruh asimetri informasi dan ukuran perusahaan terhadap indikasi manajemen laba (studi pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2007–2010)

Fransisca, Ruth Aprilina (2012) Pengaruh asimetri informasi dan ukuran perusahaan terhadap indikasi manajemen laba (studi pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2007–2010). Bachelor thesis, Universitas Pelita Harapan Surabaya.

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Abstract

PSAK memberikan berbagai alternatif metode untuk menyusun laporan keuangan. Oleh karena itu, adanya fenomena pemilihan metode tersebut dapat dimanfaatkan oleh manajemen untuk melakukan tindakan manajemen laba. Adanya perbedaan kepentingan antara prinsipal dan agen memicu timbulnya asimetri informasi. Dengan demikian, munculnya asimetri informasi menjadi penyebab indikasi manajemen laba. Selain itu, semakin tinggi asimetri informasi yang terjadi, maka semakin besar kecenderungan perusahaan (SIZE) tidak dimonitor secara efektif. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh asimetri informasi dan ukuran perusahaan terhadap manajemen laba. Manajemen laba merupakan variabel dependen yang diukur menggunakan discretionary accruals. Variabel independennya menggunakan asimetri informasi yang diukur menggunakan adjspread, sedangkan ukuran perusahaan dapat diukur menggunakan logaritma natural total aktiva. Selain itu, terdapat dua variabel kontrol yang digunakan dalam penelitian ini antara lain varians arus kas (cash flow), serta pertumbuhan penjualan yang diukur menggunakan perubahan dari net income. Hasil penelitian menunjukkan hipotesis pertama dan kedua ditolak. Namun, dari hasil penelitian ini menunjukkan bahwa ukuran perusahaan, varians arus kas dan pertumbuhan penjualan memiliki pengaruh terhadap manajemen laba, meskipun ukuran perusahaan dan varians arus kas memiliki arah negatif. Namun sebaliknya, asimetri informasi tidak memiliki pengaruh terhadap manajemen laba. Dengan demikian, ukuran perusahaan, varians arus kas, dan pertumbuhan penjualan cukup memiliki peranan penting bagi manajemen untuk dapat melakukan indikasi manajemen laba, sehingga diharapkan bagi perusahaan untuk terus melakukan pengawasan yang ketat agar tidak terjadi indikasi manajemen laba tersebut / PSAK provide a variety of alternative methods for preparing the financial statements. Therefore, the phenomenon of selecting the methods can be used by management to conduct earnings management measurement. The different interests between principals and agents lead to asymmetry information. Thus, the presence of asymmetry information causes an indication of earnings management. In addition, the higher asymmetry information occurs, the greater the tendency that the company (SIZE) is not effectively monitored. This research designed to examine and analyze the effect of asymmetry information and company size on earnings management. Earnings management variable is the dependent variable which is measured using discretionary accruals. The independent variable used asymmetry information which is measured using adjspread, while the company size is measured using the natural logarithm of total assets. In addition, there are two control variables used in this research such as variance between cash flow (CFVAR) and sales growth which is measured by the change of net income. The results showed that the first and second hypotheses were rejected. However, the results of this research indicate that the company size, the variance of cash flow and the sales growth have an effect on earnings management, although the company size and the variance of cash flows have negative direction. In contrary, asymmetry information has no effect on earnings management. Thus, company size, variance of cash flow, and sales growth have an important role for management to conduct an indication of earnings management so it is expected for the company to continue the supervision to avoid any indications of the earnings management

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Fransisca, Ruth AprilinaNIM01220080060UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorLasdi, LodovicusUNSPECIFIEDUNSPECIFIED
Thesis advisorSetiawan, EvelynUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: asimetri informasi; ukuran perusahaan; varians arus kas; pertumbuhan penjualan; manajemen laba; asymmetry information; company size; cash flow variance; sales growth; earnings management
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 14 Jun 2022 07:45
Last Modified: 14 Jun 2022 07:45
URI: http://repository.uph.edu/id/eprint/47796

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