ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulANALISA ASIMETRI INFORMASI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA INDUSTRI MANUFAKTUR YANG GO PUBLIC DI BURSA EFEK INDONESIA |
| Nama: FANNIA FIDYANINGSIH |
| Tahun: 2020 |
| Abstrak This research aims to find out whether the asymmetry of information and the size of the influential companies partially or simultaneous against profit management in manufacturing industries that went public on the Indonesia stock exchange (idx). This research uses the Agency theory to explain the influence of asymmetry of information, the size of the company management. This research is quantitative research. The selection of samples is done by the method of purposive sampling. The data used are secondary data. Methods of data analysis using multiple regression analysis population data in this study is the whole manufacturing industry that went public on the Indonesia stock exchange (idx) of the period in 2012-2016 a number of 146 companies, and samples taken of a number of 13 companies. The results showed that the asymmetry of information and the size of the company are simultaneously negative effect or do not have significant relations against management. Partial information asymmetry effect negative or does not have a significant relationship toward the management of profit, while the size of the company partially negative effect or do not have significant relations toward profit management. |