Dampak Tingkat pengungkapan Segment Reporting Dan Struktur Kepemilikan terhadap Manajemen Laba Perusahaan Komponen Indkes Kompas 100 Tahun 2016-2018

Rahmasari, Dwika Ayu (2020) Dampak Tingkat pengungkapan Segment Reporting Dan Struktur Kepemilikan terhadap Manajemen Laba Perusahaan Komponen Indkes Kompas 100 Tahun 2016-2018. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

Companies that have multiple operations and different geographic areas and high percentage of ownership tend to lead to high information asymmetry between management and shareholders. The main objective of this study is to determine the impact of the disclosure level of the segment reporting segment which is divided into geographical segments and operating segments on earnings management and ownership structures which are divided into management, institutional and public ownership structures. The level of geographic segment disclosure that reflects the company's internationalization is measured by the ratio of total foreign revenue to total revenue. The number of company operating segments is used to measure the disclosure level of operating segments. Management, institutional and public ownership is measured by the percentage owned by management, institutions, and the community. Using samples taken from the Indeks Kompas 100 during 2016-2018, this study found that the level of disclosure of geographic segments positively affects earnings management. The higher the disclosure of geographical segments, the higher the information asymmetry and motivates managers to carry out earnings management. The level of disclosure of operating segments positively affects earnings management. The higher the reported operating segment, the higher the level of information asymmetry compared to companies that focus on one operation. The level of percentage of managerial, institutional and public ownership structures has no influence on earnings management.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number RAH d 0720/2020
Uncontrolled Keywords: segment disclosure level, ownership structure, earnings management, information asymmetry.
Subjects: AKUNTANSI > Akuntansi Biaya
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 12 Apr 2021 06:40
Last Modified: 12 Apr 2021 06:40
URI: http://repository.stieykpn.ac.id/id/eprint/1035

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