Pengaruh Asimetri Informasi, Struktur Kepemilikan, dan Leverage terhadap Earning Management yang di Moderasi oleh Good Corporate Governance pada Perusahaan Sektor Industri Barang Konsumsi terdaftar Di Bursa Efek Indonesia Tahun 2019-2021

Akbar, Wahyu (2023) Pengaruh Asimetri Informasi, Struktur Kepemilikan, dan Leverage terhadap Earning Management yang di Moderasi oleh Good Corporate Governance pada Perusahaan Sektor Industri Barang Konsumsi terdaftar Di Bursa Efek Indonesia Tahun 2019-2021. S2 thesis, Universitas Jambi.

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Abstract

In an era of increasingly fierce competition and uncertain economic conditions, business people need to keep up with the times and apply technology in all of their business activities. Sector The purpose of this study is to test and obtain empirical evidence on the effect of Information Asymmetry, Ownership Structure, and Leverage on Earning Management Moderated by Good Corporate Governance in Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The data used in this research is secondary data. The population of this study were companies listed on the Indonesia Stock Exchange. The research sample was selected by purposive sampling technique, namely companies in the consumer goods industry sector listed on the Indonesia Stock Exchange based on the criteria of available financial report data during the study period. The data analysis method used is multiple regression. The test uses Moderated Regression Analysis (MRA). The data obtained is then processed and interpreted. The results of this study found that the X variable had a simultaneous effect on Y, the X1 variable had an effect on Y, the X2 variable had no positive effect on Y, the X3 variable had an effect on Y, the X1 variable had no effect on Y through M, the X2 variable had an effect on Y through M, Variable X3 influences Y through M

Type: Thesis (S2)
Uncontrolled Keywords: Information Asymmetry, Ownership Structure, Leverage, Earnings Management and Good Corporate Governance
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
Divisions: Pascasarjana > Ilmu Akutansi
Depositing User: AKBAR
Date Deposited: 11 Jul 2023 02:57
Last Modified: 11 Jul 2023 02:57
URI: https://repository.unja.ac.id/id/eprint/51188

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