Pengaruh asimetri informasi, ukuran perusahaan, profitabilitas, leverage, dan employee stock ownership programs terhadap manajemen laba
P Penelitian ini bertujuan untuk mengetahui pengaruh Asitmeti Infromasi, UkuranPerusahaan, Profitabilitas, Leverage dan Employee Stock Ownership Programsterhadap Manajemen Laba. Populasi yang digunakan dalam penelitian ini adalahperusahaan sektor barang konsumen non-primer yang terdaftar di Bursa EfekIndonesia (BEI) periode 2019-2021. Sampel ditentukan berdasarkan metodepurposive sampling dan diperoleh sampel sebanyak 57 perusahaan dengan totalpengamatan 171 perusahaan. Penelitian ini menggunakan analisis regresi berganda.Berdasarkan hasil pengujian hipotesis dalam penelitian ini menunjukkan bahwaAsimetri Informasi, Profitabilitas, dan Employee Stock Ownership Program tidakberpengaruh terhadap manajemen laba, sedangkan Ukuran Perusahaan dan Leverageberpengaruh negatif dan signifikan terhadap manajemen laba
T This research aimed to examine the effect of Asymmetry Information, CompanySize, Profitability, Leverage and Employee Stock Ownership Programs on EarningsManagement. The population used in this research was consumer cyclicals sectorcompanies listed on the Indonesia Stock Exchange (BEI) from 2019 until 2021.Sample was determined by the purposive sampling method. In line with that, therewas 57 companies as the sample with 171 observation data. The method of analysisused was multiple regression analysis. Based on the result of testing the hypothesis inthis study indicate that Asymmetry Information, Profitability, and Employee StockOwnership Programs has no effect on earnings management, meanwhile CompnaySize and Leverage has a negative effect on earning management.