Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Pengaruh Asimetri Informasi, Profitabilitas, dan Ukuran Perusahaan Terhadap Manajemen Laba Riil: Penelitian pada Perusahaan Manufaktur di Bidang Tekstil yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

Noviar Usman Varisi (Unknown)
Yuli Tri Cahyono (Unknown)

Article Info

Publish Date
04 Jan 2025

Abstract

The aim of this research is to test and analyze the influence of information asymmetry, profitability and company size on real earnings management. Hypothesis testing was carried out with a sample of 60 manufacturing companies in the textile sector listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sampling method uses purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The research results show that information asymmetry and company size have an effect on real earnings management, while profitability has no effect.

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Journal Info
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...