PENGARUH EARNING POWER, INFORMATIONASYMETRY DAN FINANCIAL DISTRESS TERHADAP PRAKTIK EARNINGS MANAGEMENT DENGAN PENDEKATAN CONDITIONAL REVENUE MODEL

SULASTRI (2017) PENGARUH EARNING POWER, INFORMATIONASYMETRY DAN FINANCIAL DISTRESS TERHADAP PRAKTIK EARNINGS MANAGEMENT DENGAN PENDEKATAN CONDITIONAL REVENUE MODEL. S1 thesis, Universitas Trunojoyo Madura.
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Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh earning power, information asymetry dan financial distress terhadap earnings management. Penelitian ini merupakan penelitian kuantitatif. Sampel pada penelitian ini adalah perusahaan food and beverage yang listing di bursa efek Indonesia tahun 2011-2015.Teknik pengambilan sampel menggunakan teknik purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu laporan keuangan perusahaan. Pengujian hipotesis menggunakan alat uji analisis regresi liner berganda. Hasil penelitian ini membuktikan bahwa earning power berpengaruh negatif terhadappraktik earnings management. Variabel information asymetry dan financial distress tidak berpengaruh terhadap praktik earnings management.

Kata kunci: earning power, information asymetry, financial distress dan earnings management.

Item Type Thesis (Skripsi)
Thesis Type S1
Creators
Creators
NIM
SULASTRI
Department Akuntansi
Uncontrolled Keywords earning power ; information asymetry ; financial distress ; earnings management.
Divisions Fakultas Ekonomi dan Bisnis > S1 - Akuntansi
Additional Information elib mass import
Depositing User Unnamed user with email library@trunojoyo.ac.id
Date Deposited 17 Oct 2026 01:05
Last Modified 24 Oct 2026 17:12
URI https://repository.trunojoyo.ac.id/id/eprint/23964

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