PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022
This study aims to analyze the effect of information asymmetry, audit quality, audit committee and firm size on earnings management. The object of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection used a purposive sampling m...
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| Format: | Article |
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Accounting Department Institut Teknologi dan Bisnis Asia Malang
2025-01-01
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| Series: | Riset Akuntansi |
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| Online Access: | https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/1844 |
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| author | Nurhafifah Nurhafifah Nurshadrina Kartika Sari Wiwik Fitria Ningsih |
| author_facet | Nurhafifah Nurhafifah Nurshadrina Kartika Sari Wiwik Fitria Ningsih |
| author_sort | Nurhafifah Nurhafifah |
| collection | DOAJ |
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This study aims to analyze the effect of information asymmetry, audit quality, audit committee and firm size on earnings management. The object of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection used a purposive sampling method, so that a total of 32 bank companies were obtained. The research method used is a quantitative approach to the method of analysis, namely multiple linear regression analysis with dummy variables. The results of this study indicate that (1) information asymmetry and audit quality have no effect on earnings management (2) audit committee and firm size have an effect on earnings management. Simultaneously, information asymmetry, audit quality, audit committee and firm size have an influence on earnings management.
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| format | Article |
| id | doaj-art-9de955713ea74312812daa1cffd35a3e |
| institution | Kabale University |
| issn | 2775-2267 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Accounting Department Institut Teknologi dan Bisnis Asia Malang |
| record_format | Article |
| series | Riset Akuntansi |
| spelling | doaj-art-9de955713ea74312812daa1cffd35a3e2025-02-06T07:16:13ZengAccounting Department Institut Teknologi dan Bisnis Asia MalangRiset Akuntansi2775-22672025-01-015210.32815/ristansi.v5i2.1844PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022Nurhafifah Nurhafifah0Nurshadrina Kartika Sari1Wiwik Fitria Ningsih2Intitut Teknologi dan Sains MandalaIntitut Teknologi dan Sains MandalaIntitut Teknologi dan Sains Mandala This study aims to analyze the effect of information asymmetry, audit quality, audit committee and firm size on earnings management. The object of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection used a purposive sampling method, so that a total of 32 bank companies were obtained. The research method used is a quantitative approach to the method of analysis, namely multiple linear regression analysis with dummy variables. The results of this study indicate that (1) information asymmetry and audit quality have no effect on earnings management (2) audit committee and firm size have an effect on earnings management. Simultaneously, information asymmetry, audit quality, audit committee and firm size have an influence on earnings management. https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/1844Earnings ManagementInformation AsymmetryAudit QualityAudit CommitteeCompany Size |
| spellingShingle | Nurhafifah Nurhafifah Nurshadrina Kartika Sari Wiwik Fitria Ningsih PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022 Riset Akuntansi Earnings Management Information Asymmetry Audit Quality Audit Committee Company Size |
| title | PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022 |
| title_full | PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022 |
| title_fullStr | PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022 |
| title_full_unstemmed | PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022 |
| title_short | PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022 |
| title_sort | pengaruh asimetri informasi kualitas audit komite audit dan ukuran perusahaan terhadap manajemen laba pada perusahaan perbankan di bei periode 2018 2022 |
| topic | Earnings Management Information Asymmetry Audit Quality Audit Committee Company Size |
| url | https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/1844 |
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