Pengaruh Asimetri Informasi, Good Corporate Governance, Net Profit Margin (NPM) dan Kompensasi Bonus Terhadap Manajemen Laba Pada Perusahaan Subsektor Perkebunan yang Terdaftar Dibursa Efek Indonesia

Megawati, Megawati (2023) Pengaruh Asimetri Informasi, Good Corporate Governance, Net Profit Margin (NPM) dan Kompensasi Bonus Terhadap Manajemen Laba Pada Perusahaan Subsektor Perkebunan yang Terdaftar Dibursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted with the aim of knowing Information Asymmetry,Good Corporate Governance, Net Profit Margin (NPM), and Bonus Compensation for Profit Management in Plantation Sub-Sector Companies Listed on the Indonesian Stock Exchange. In this case the researcher took samples of plantation sub-sector companies that were registered on the Indonesian Stock Exchange for the 2018-2020 period using thepurposive sampling and obtained as many as 14 samples of companies. The method used is descriptive analysis and multiple regression analysis. Based on the simultaneous test of information asymmetry,good corporate governance, net profit margin and bonus compensation has a significant effect on earnings management in plantation sub- sector companies listed on the Indonesian Stock Exchange. Partial testing of information asymmetry has a negative and significant effect on earnings management,good corporate governance positive and significant effect on earnings management,net profit margin has a positive and significant effect on earnings management and bonus compensation has a negative and significant effect on earnings management in plantation sub-sector companies listed on the Indonesia Stock Exchange.

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