Information Asymmetry and Profitability on Profit Management in Companies in The Goods and Consumer Industry Sector

Aries Setiawan

doi:10.61132/lokawati.v1i5.123

Authors

Aries Setiawan Universitas Tangerang Raya

DOI:

https://doi.org/10.61132/lokawati.v1i5.123

Keywords:

information asymmetry, profitability, profit management

Abstract

The purpose of this research is to investigate the impact that information asymmetry and profitability have on profit management for companies that are listed on the Indonesia Stock Exchange between the years 2016 and 2020. Previous research on the subject of profit management has produced contradictory findings. As a result, the idea about profit management requires more investigation so that it may be retested. Within the consumer products industry sub-sector, this research focused on 53 different businesses as its population. The type of sampling that was used was known as purposive sampling, and as a result, 22 sample firms were acquired for a period of observation spanning five years (2016-2020) and included 86 observations. The information used in the study was collected by downloading sample company files from the website of the Indonesia Stock Exchange. The methods of descriptive statistical analysis and multiple regression analysis are used in the process of analysing the data. The initial step in the process of analysing the data is doing descriptive statistics. Next comes the testing of classical assumptions, followed by multiple regression analysis, and finally hypothesis testing. The findings of this research indicate, even if only in part, that Profitability is the sole factor that significantly influences profit management. There is no impact on the management of profits caused by information asymmetry. The findings of this research demonstrate that there is a correlation between information asymmetry and profitability, both of which have a substantial impact on profit management.

Downloads

Download data is not yet available.

References

Apriadi, R., Angelina, R. P., Firmansyah, A., & Trisnawati, E. (2022). MANAJEMEN LABA DAN KARAKTERISTIK PERUSAHAAN SEKTOR BARANG KONSUMSI DI INDONESIA. Jurnal Pajak Dan Keuangan Negara (PKN). https://doi.org/10.31092/jpkn.v3i2.1532

Astuti, P. W. (2017). Pengaruh Profitabilitas, Ukuran Perusahaan, Lrverage, Dan Kualitas Audit Terhadap Manajemen Laba. Pengaruh Profitabilitas, Ukuran Perusahaan, Lrverage, Dan Kualitas Audit Terhadap Manajemen Laba.

Ayem, S., & Purwanto, N. U. (2021). Pengaruh informasi arus kas, leverage dan pengungkapan corporate social responsibility (csr) terhadap volume perdagangan saham perusahaan perbankan di bursa efek indonesia. Forum Ekonomi, 23(3), 502–512. http://journal.feb.unmul.ac.id/index.php/FORUMEKONOMI

Bestari, C. (2016). Analisa Rasio Laporan Keuangan Pada Pt. Jasa Sarana Citra Bestari Cabang Bengkalis Menurut Perspektif Islam. Jurnal Akuntansi Dan Keuangan.

Faisal, A., Samben, R., & Pattisahusiwa, S. (2018). Analisis kinerja keuangan. KINERJA. https://doi.org/10.29264/jkin.v14i1.2444

Fitriana, A. I. (2018). Pengaruh Asimetri Informasi Dan Ukuran Perusahaan Terhadap Manajemen Laba. Balance Vocation Accounting Journal, 1(2), 1. https://doi.org/10.31000/bvaj.v1i2.472

Fitriani, S., & Rahmawati. (2019). Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Financial Leverage Terhadap Praktek Manajemne Laba (Studi Kasus : Perusahaan Manufaktur Sektor Industri Food and Beverages yang terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016-2018). Jurnal Riset Manajemen Indonesia, 1(1), 44–52.

Gusherinsya, R., & Samukri, S. (2020). Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan. Jurnal Akuntansi, 9(1), 58–68. https://doi.org/10.37932/ja.v9i1.94

Hani Krisnawati. (2020). ANALISIS KINERJA KEUANGAN PADA EXPEDISI LANCAR GROUP. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi. https://doi.org/10.51903/kompak.v13i1.213

Hatnawati, & Irwansyah. (2022). Pengaruh Kepemilikan Manajerial, Dewan Komisaris Independen, Leverage dan Asymmetric Information Terhadap Firm Value Dengan Cash Holding Sebagai Variabel Mediasi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmu Akuntansi Mulawarman, 7(2). https://doi.org/http://doi.org/10.30872/jiam.v8i1.10582

Hidayat, A. A., Juanda, A., & Jati, A. W. (2019). PENGARUH ASIMETRI INFORMASI DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018. Jurnal Akademi Akuntansi. https://doi.org/10.22219/jaa.v2i2.10511

Husaeri Priatna. (2016). Pengukuran Kinerja Perusahaan Dengan Rasio Profitabilitas. Jurnal Ilmiah Akuntansi.

Kasmir. (2015). Analisis Laporan Keuangan Model Du Pont Sebagai Analisis yang Integratif. PT Raja Grafindo Persada, 2(2), 203–227.

Marentek, E. E., Ilat, V., & Tinangon, J. (2022). Pengaruh Asimetri Informasi, Kesesuaian Kompensasi, Moralitas Pimpinan Dan Efektivitas Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Pegawai Badan Keuangan Dan Aset Daerah Provinsi Sulawesi Utara). Jurnal Riset Akuntansi Dan Auditing , 13(2), 150–163. https://ejournal.unsrat.ac.id/v3/index.php/goodwill/article/view/43741/38237

Murphy, C. B. (2023). Financial Statements: List of Types and How to Read Them. Www.Investopedia.Com. https://www.investopedia.com/terms/f/financial-statements.asp

Nasrullah, H., Fuad, Z., & Yusuf, M. Y. (2014). ANALISIS TINDAKAN PERATAAN LABA DALAM MERAIH KEUNTUNGAN PERUSAHAAN DITINJAU MENURUT ETIKA EKONOMI ISLAM. Share: Jurnal Ekonomi Dan Keuangan Islam. https://doi.org/10.22373/share.v3i2.1342

Nurjanah, L., Berlianna, T. M., Anggreani, R. A., Mudzalifah, S., Adinugroho, T. R., & Prasetyo, H. D. (2021). Rasio Profitabilitas dan Penilaian Kinerja Keuangan UMKM. Jurnal Manajemen Bisnis. https://doi.org/10.38043/jmb.v18i4.3321

Putri, Y. H. (2021). MARKET VALUE ADDED SEBAGAI ALAT PENGUKUR KINERJA PERUSAHAAN DAN HARGA SAHAM. Juripol. https://doi.org/10.33395/juripol.v4i1.11056

Rabuisa, W. F., Runtu, T., & Wokas, H. R. N. (2018). ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN PADA BANK PERKREDITAN RAKYAT (BPR) DANA RAYA MANADO. GOING CONCERN : JURNAL RISET AKUNTANSI. https://doi.org/10.32400/gc.13.02.19518.2018

Roslita, E., & Daud, A. (2019). Pengaruh Kepemilikan Saham, Profitabilitas, Leverage, dan Pajak Tangguhan Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Pemoderasi. Jurnal Manajemen Biisnis.

Satria, M. R., & Fatmawati, A. P. (2021). Penyusunan Laporan Keuangan Perusahaan Menggunakan Aplikasi Spreadsheet. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 3(2), 320–338. https://doi.org/10.32670/fairvalue.v3i2.146

Scott, R. w. (2015). ‚ÄúFinancial Accounting Theory. https://doi.org/10.4324/9780203968147.sec6

Supardi, S., Ashari, S., Setyapurnama, Y. S., & Djasmanuddin, D. (2022). Praktik Real Earning Management, Corporate Governance dan Nilai Perusahaan: Bukti Pada Industri Manufaktur di Indonesia. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2022.v32.i04.p02

Windari, N., & Tutik, S. (2022). Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas (Studi Empiris Perusahaan Manufaktur – Subsektor Makanan Dan Minuman Yang Terdaftar Di Bei. JIMA Jurnal Ilmiah Mahasiswa Akuntansi, 7(2), 127.