PENGARUH ASIMETRI INFORMASI, UKURAN PERUSAHAAN, BEBAN PAJAK TANGGUHAN DAN LEVERAGE TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2013-2015

RIZQI, DANNY MARDHIYATUR, E2B013013 (2017) PENGARUH ASIMETRI INFORMASI, UKURAN PERUSAHAAN, BEBAN PAJAK TANGGUHAN DAN LEVERAGE TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2013-2015. Sarjana / Sarjana Terapan (S1/D4) thesis, ["eprint_fieldopt_institution_Universitas Muhammadiyah Semarang" not defined].

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Abstract

Profit management is a management condition by intervention process on arranging finance report for the external. So, it makes leveling, raising, and decreasing the profit. This research is purposed to analyze the influence of asymmetry information, the size of company, tax expense and leverage on practicing profit management. The populations of this research consist of 70 samples of manufacture companies which are registered on Indonesia stock exchange by the observation since 2013-2015. The sample is chosen by purposive sampling method. The number of companies has similar criteria of research. There are 35 companies. Method of analysis uses linear regression worship. The result of analysis shows that asymmetry information and tax expenses do not have any influence on practicing profit management. The size of company and leverage has positive influence toward profit management. Key Words: Profit management, asymmetry information, size of company, tax expenses, leverage.

Item Type: Thesis (Sarjana / Sarjana Terapan (S1/D4) )
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > S1 Accounting
Depositing User: perpus unimus
URI: http://repository.unimus.ac.id/id/eprint/782

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