Pengaruh Asimetri Informasi Terhadap Manajemen Laba dengan Ukuran Perusahaan dan Kepemilikan Manajerial Sebagai Variabel Pemoderasi
DOI:
https://doi.org/10.22437/jaku.v10i04.51740Kata Kunci:
Asimetri Informasi, Ukuran Perusahaan, Kepemilikan Manajerial, Manajemen LabaAbstrak
Penelitian ini bertujuan untuk menganalisis pengaruh asimetri informasi terhadap manajemen laba dengan ukuran perusahaan dan kepemilikan manajerial sebagai variabel moderasi pada perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Metode penelitian yang digunakan adalah Moderated Regression Analysis (MRA). Populasi dalam penelitian ini mencakup seluruh perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia, dengan pemilihan sampel berdasarkan kriteria tertentu. Hasil penelitian menunjukkan bahwa asimetri informasi, ukuran perusahaan, dan kepemilikan manajerial berpengaruh terhadap manajemen laba. Selain itu, hasil analisis regresi moderasi mengungkapkan bahwa ukuran perusahaan dan kepemilikan manajerial mampu memoderasi pengaruh asimetri informasi terhadap manajemen laba pada perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Penelitian ini mengimplikasikan bahwa pengurangan asimetri informasi merupakan hal yang krusial untuk membatasi praktik manajemen laba, khususnya pada perusahaan properti dan real estat di mana karakteristik perusahaan memainkan peran yang signifikan. Selain itu, efek moderasi ukuran perusahaan dan kepemilikan manajerial menunjukkan bahwa struktur tata kelola internal yang lebih kuat dapat membantu memitigasi perilaku oportunistik manajemen yang timbul akibat adanya kesenjangan informasi.
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