PENGARUH ASIMETRI INFORMASI, TINGKAT LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA (Studi Empiris Pada Perusahaan SektorPertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2010 – 2014)

Fanny, Oktivia Denovis (2016) PENGARUH ASIMETRI INFORMASI, TINGKAT LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA (Studi Empiris Pada Perusahaan SektorPertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2010 – 2014). Masters thesis, Universitas Andalas.

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Abstract

Pengaruh Asimetri Informasi, Tingkat Leverage, dan Ukuran Perusahaan terhadap Praktik Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2010 - 2014). Oleh : Fanny Oktivia Denovis Magister Science (M.Si) dalam Bidang Akuntansi Pembimbing : Dr. Yurniwati, SE, M.Si, Ak, CA dan Rayna Kartika, SE, M.Com, Ak, CA ABSTRACT Earnings Management is a phenomenon that is influenced by various factors. Among them are such as information asymmetry, firms size and leverage. In Indonesia, earnings management existing cases of a few years ago. This study aims to investigate the influence of Information Asymmetry, Leverage, and firms size to earnings management practices in the mining sector manufacturing companies listed in Indonesia Stock Exchange. This study takes the population of the mining sector manufacturing companies listed on the Indonesian Stock Exchange (BEI) 2010-2014. The sampling technique used was purposive sampling method. The analytical method used in this study using multiple linear regression analysis to examine the effect of information asymmetry, leverage, and the size of the firms to earnings management practices. Variables used in this research is the asymmetry of information, leverage, and the size of the company as an independent variable; earnings management practices as the dependent variable. The results showed that the asymmetry of information, and firm ssize and leverage has effect on earnings management practices in the mining sector manufacturing companies listed in Indonesia Stock Exchange Period 2010-2014. Keywords: information asymmetry, leverage, firmssize, earnings management

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