Laporkan Masalah

Pengaruh Asimetri Informasi terhadap Praktik Manajemen Laba pada Perusahaan Perbankan Publik yang Terdaftar di Bursa Efek Jakarta

Sandriana, Vera, Drs. Al. Haryono Jusup, M.B.A., Ak.

2008 | Skripsi | S1 Extention - Accounting

The purpose of this research is to find out whether available significant positive effect between information asymmetry and earning management. The hypothesis (Ha) in this research is available significant positive effect between information asymmetry and earning management.

This research is designed as an empiric study. The population of this research are Public Indonesian Banking Firms in 2004 until 2006. The Purposive sampling is used to collect 60 samples. Assumption classic tests are done, there are normality test with Kolmogorov-Smirnov Z test of normality, heterokedasticity 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 shows that regression coefficient are significant (p value<0.05), So Ha are accepted or available significant positive effect between information asymmetry and earning management value is 0.198 that mean 19.8% dependent variable earnings management can be explained by independent variable information asymmetry, and control variable CFVAR, GROWTH, SIZE, MKTBV and then 80.2% explained by another factor out side in the regression model but in the regression between dependent variable earnings management with control variable resulted value 12.9% and then in the regression between dependent variable earnings management with independent variable information asymmetry resulted value 8.6% so control variable more explains dependent variable earning management. Independent variable information asymmetry has significant positive effect and can explains dependent variable earnings management 8.6%. Keywords: information asymmetry, earnings management, discretionary accrual

Kata Kunci : Asimetri Informasi; Manajemen Laba; Perbankan Publik


    Tidak tersedia file untuk ditampilkan ke publik.