Ilhamsyah Putra, NIM.: 19208010053 (2021) FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX TAHUN 2015-2019). Masters thesis, SUNAN KALIJAGA YOGYAKARTA.
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Text (FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX TAHUN 2015-2019))
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Text (FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX TAHUN 2015-2019))
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Abstract
This study aims to determine the effect of information asymmetry variables, firm size, audit quality and leverage on earnings management with the object of research being companies listed on the Jakarta Islamic Index (JII) in 2015-2019 by having criteria that have been determined by the author. Purpossive Sampling technique is the technique used in sampling in this study. This type of research is quantitative research that uses secondary panel data which is a combination of time series data and cross section. The sample used as many as 26 companies from the data collected will be tested and analyzed using panel data regression and using the fixed effect GLS model cross-section weights and will be continued with hypothesis testing using the coefficient of determination R2 test, statistical F test and statistical T test. This research has the result that there is a positive influence of information asymmetry variable on earnings management and a negative influence of leverage variable on earnings management, while firm size and audit quality have no effect on earnings management.
| Item Type: | Thesis (Masters) |
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| Additional Information: | Pembimbing : Dr. H. Syafiq Mahmadah Hanafi, M.Ag. |
| Uncontrolled Keywords: | Asimetri Informasi, Ukuran Perusahaan, Kualitas Audit, Leverage dan Manajemen Laba. |
| Subjects: | Ekonomi Islam Manajemen Keuangan Syariah |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Ekonomi Syariah (S2) |
| Depositing User: | Muh Khabib, SIP. |
| Date Deposited: | 18 Nov 2021 14:28 |
| Last Modified: | 18 Nov 2021 14:28 |
| URI: | http://digilib.uin-suka.ac.id/id/eprint/46983 |
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