PENGARUH ASIMETRI INFORMASI, CORPORATE GOVERNANCE, NET PROFIT MARGIN (NPM), DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA

Authors

  • Dewa Ayu Candra Feronika Universitas Mahasaraswati Denpasar
  • Luh Komang Merawati Universitas Mahasaraswati Denpasar
  • Ida Ayu Nyoman Yuliastuti Universitas Mahasaraswati Denpasar

Keywords:

earnings management, information asymmetry, institutional ownership, audit committee

Abstract

This study aims to determine the effect of the influence of information asymmetry, corporate governance, net profit margin (NPM), and bonus compensation on profit management (case studies of property, real estate, and building construction companies listed on the IDX 2017-2019 period). The sample selection in this study was carried out by using purposive sampling method. Based on the existing criteria, 22 companies were sampled with three years of observation so that the number of observations was 66. This study used a data collection method in the form of non-participant observation methods. The data analysis technique used is multiple linear regression analysis. The results showed that information asymmetry has a positive effect on earnings management. Managerial ownership, board of commissioners, net profit margin, bonus compensation have no effect on earnings management, while institutional ownership and audit committee have a negative effect on earnings management.

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Published

2021-02-28

Issue

Vol. 3 No. 1 (2021): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles