PENGARUH ASIMETRI INFORMASI, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan LQ 45 yang Terdaftar di BEI)
| Main Author: | Andriyani, Eka Isabela |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2011
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14548/ |
Daftar Isi:
- The purpose of this research is to find out whether available significant positive effect between information asymmetry, company size, institutional ownership and earnings management. The hypothesis (Ha) in this research is available significant positive effect between information asymmetry, company size, institutional ownership and earnings management. This research is designed as aempiris study. The population of this research are LQ 45 firms in 2007 until 2009. The purposive sampling is used to collect 32 samples. Assumption classic tests are done, there are normality test with skewnes and kertosis Test of Normality, heteroskedasticity test with White Heteroskedasticity test, multicolinearity test with VIF test and auto correlation test with Durbin-Watson test. The hypothesis is tested by t - test and F - test. The result of hypothesis testing show that regression coefficient are significant (p value < 0.05), so Ha are accepted or available significant positive effect between information asymmetry, company size, institutional ownership and earnings management. R2 value is 0.312 that mean 31.2% dependent variable earnings management can be explained by independent variable information asymmetry, company size, institutional ownership and then 68,8% explained by another factor out side in the regression model.