?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+ASIMETRI+INFORMASI+DAN+UKURAN+PERUSAHAAN%0D%0ATERHADAP+MANAJAMEN+LABA%0D%0A(Studi+pada+Perusahaan+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun%0D%0A2013-2015)&rft.creator=GUSTI+RESHA+PRIMARINI%2C++1311031044&rft.subject=HB+Economic+Theory&rft.subject=HC+Economic+History+and+Conditions&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+menguji+dan+menganalisis+pengaruh+asimetri%0D%0Ainformasi+dan+ukuran+perusahaan+terhadap+manajemen+laba.+Manajemen+laba%0D%0Adiproksikan+dengan+diskresionari+akrual%2C+modified+jones+model.%0D%0AObjek+penelitian+ini+adalah+perusahaan+yang+terdaftar+di+Bursa+Efek+Indonesia%0D%0Atahun+2013-2015.+Teknik+pengambilan+sampel+dilakukan+dengan+metode%0D%0Apurposive+sampling+yang+menghasilkan+298+sampel+perusahaan.+Alat+analisis%0D%0Ayang+digunakan+adalah+regresi+linier+berganda+dengan+uji+t%2C+uji+f%2C+dan+uji+koefisien%0D%0Adeterminasi.+Hasil+penelitian+menunjukkan+bahwa+asimetri+informasi+berpengaruh%0D%0Apositif+dan+signifikan+terhadap+manajemen+laba.+Hasil+lain+menunjukkan+bahwa%0D%0Aukuran+perusahaan+berpengaruh+negatif+dan+signifikan+terhadap+manajemen+laba.%0D%0AKata+kunci+%3A+manajemen+laba%2C+diskresionari+akrual%2C+asimetri+informasi%2C+dan%0D%0Aukuran+perusahaan%0D%0A%0D%0Aabstract%0D%0A%0D%0AThe+purpose+of+this+study+is+to+examine+the+influence+of+information+asymmetry%0D%0Aand+firm+size+to+earnings+management.+The+earnings+management+is+proxied+by%0D%0Adiscretionary+accruals+with+modified+jones+model.%0D%0AObject+of+the+study+are+companies+listed+on+the+Indonesia+Stock+Exchange+in+the%0D%0Aperiod+of+2013-2015.+The+sampling+technique+was+conducted+using+purposive%0D%0Asampling+which+produces+298+sampel.+This+study+use+multiple+analysis+regression%0D%0Aas+the+analysis+tool+with+T-test%2C+F-test%2C+and+coefficient+of+determination.+The%0D%0Aresults+of+this+study+shows+that+information+asymmetry+have+significant+positive%0D%0Aeffect+on+earnings+management.+Other+result+shows+firm+size+have+a+significant%0D%0Anegative+effect+on+earnings+management.%0D%0AKeyword+%3A+earnings+management%2C+discretionary+accruals%2C+information%0D%0Aasymmetry%2C+and+firm+size&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-12-12&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29583%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29583%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29583%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++GUSTI+RESHA+PRIMARINI%2C+1311031044++(2017)+PENGARUH+ASIMETRI+INFORMASI+DAN+UKURAN+PERUSAHAAN+TERHADAP+MANAJAMEN+LABA+(Studi+pada+Perusahaan+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2013-2015).++FAKULTAS+EKONOMI+DAN+BISNIS%2C++UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F29583%2F