?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+ASIMETRI+INFORMASI%2C+LEVERAGE%2C+DAN+UKURAN+PERUSAHAAN+TERHADAP+PRAKTIK+MANAJEMEN+LABA+(STUDI+EMPIRIS+PADA+PERUSAHAAN+YANG+TERDAFTAR+DI+BEI+TAHUN+2014)&rft.creator=SHALIHATUNNISA+R%2C+1211031088&rft.subject=HF5601+Accounting&rft.description=Tujuan+penelitian+ini+adalah+untuk+mengetahui+pengaruh+asimetri+informasi%2C+leverage%2C+dan+ukuran+perusahaan+terhadap+praktik+manajemen+laba+pada+perusahaan+yang+terdaftar+di+Bursa+Efek+Indonesia.+Metode+pengambilan+sampel+yang+digunakan+adalah+purposive+sampling+dan+diperoleh+sebanyak+335+sampel+dari+perusahaan+yang+terdaftar+di+Bursa+Efek+Indonesia+pada+tahun+2014.+Jenis+data+yang+digunakan+adalah+data+sekunder+berupa+laporan+tahunan+perusahaan+yang+dijadikan+sampel.+Alat+uji+data+menggunakan+software+SPSS+21+meliputi+analisis+deskriptif%2C+uji+asumsi+klasik%2C+uji+koefisien+determinasi%2C+uji+kelayakan%2C+dan+uji+hipotesis.%0D%0A%0D%0AHasil+penelitian+ini+menunjukkan+bahwa+variabel+asimetri+informasi+terbukti+berpengaruh+positif+terhadap+praktik+manajemen+laba%2C+sedangkan+variabel+leverage+berpengaruh+negatif+terhadap+praktik+manajemen+laba.+Penelitian+ini+juga+membuktikan+variabel+ukuran+perusahaan+tidak+berpengaruh+terhadap+praktik+manajemen.%0D%0A%0D%0AKata+kunci+%3A+Asimetri+Informasi%2C+Leverage%2C+Ukuran+Perusahaan%2C+Manajemen+Laba%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThe+objective+of+this+study+is+to+analyze+the+effect+of+asymmetry+information%2C+leverage%2C+and+firm%E2%80%99s+size+on+earnings+management+on+the+listing+companies+in+Indonesia+Stock+Exchange.+The+method+for+sampling+is+purposive+sampling+and+gained+335+samples+from+listing+companies+in+Indonesia+Stock+Exchange+in+year+2014.+This+research+use+secondary+data+which+is+the+annual+reports+of+sample+companies.+Test+equipment+data+using+SPSS+21+software+includes+a+escription+analysis%2C+classic+assumption+test%2C+coefficient+determination+test%2C+simultaneous+significant+test%2C+and+significant+test+parameter+individually.%0D%0A%0D%0AThe+result+shows+that+asymmetry+information+proven+positive+effect+on+earnings+management%2C+while+leverage+proven+negative+effect+on+earnings+management.+This+study+also+proven+firm%E2%80%99s+size+have+no+significant+effect+on+earnings+management.%0D%0A%0D%0AKeywords%3A+Asymmetry+Information%2C+Leverage%2C+Firm%E2%80%99s+Size%2C+Earnings+Management%0D%0A&rft.publisher=UNIVERSITAS+LAMPUNG&rft.date=2017-01-12&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25336%2F1%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25336%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25336%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++SHALIHATUNNISA+R%2C+1211031088++(2017)+ANALISIS+PENGARUH+ASIMETRI+INFORMASI%2C+LEVERAGE%2C+DAN+UKURAN+PERUSAHAAN+TERHADAP+PRAKTIK+MANAJEMEN+LABA+(STUDI+EMPIRIS+PADA+PERUSAHAAN+YANG+TERDAFTAR+DI+BEI+TAHUN+2014).++UNIVERSITAS+LAMPUNG%2C+FAKULTAS+EKONOMI+DAN+BISNIS+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F25336%2F