KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 3 (2022): Kalbisiana

Pengaruh Kepemilikan Manajerial, Konservatisme Akuntansi, dan Asimetri Informasi terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019

Fidelia (Institut Teknologi dan Bisnis Kalbis)
Kenny Ardillah (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
03 Oct 2022

Abstract

This study aims to determine the effect of managerial ownership, accounting conservatism, and information asymmetry on earnings management. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. In this study, the sample used was a manufacturing company listed on the Indonesia Effect Exchange for the 2017-2019 period with a total population of 183 companies. With purposive sampling technique, get 28 companies as a sample. This study uses a panel data regression method with a general effects model approach using Eviews 10. The results of this study indicate that information asymmetry has a negative effect on earnings management while managerial ownership, accounting has no effect on earnings management.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...