PENGARUH ASIMETRI INFORMASI, FINANCIAL DISTRESS, KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN PROFITABILITAS TERHADAP PRUDENCE

CHOIRUNNISSA, FITRI YUNIA (2022) PENGARUH ASIMETRI INFORMASI, FINANCIAL DISTRESS, KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN PROFITABILITAS TERHADAP PRUDENCE. Undergraduate thesis, STIESIA SURABAYA.

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Abstract

Penelitian ini dibuat dengan tujuan untuk menguji pengaruh asimetri informasi, financial distress, kepemilikan manajerial, leverage, dan profitabilitas terhadap prudence. Dalam penelitian ini variabel independen asimetri informasi yang diproksikan dengan spread, financial distress diproksikan dalam altman z-core, kepemilikan manajerial diproksikan dalam KM, leverage diproksikan dalam debt to equity ratio, serta profitabilitas diproksikan dalam return on asset. Sedangkan prudence diproksikan kedalam akrual sebagai variabel dependen. Penelitian ini merupakan penelitian kuantitatif. Sampel yang diperoleh memakai metode purposive sampling, yakni memilih sampel berdasarkan kriteria yang sudah ditentukan. Dari hasil purposive sampling didapatkan 170 data pengamatan dan 34 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2016 – 2020. Metode analisis yang dipakai adalah regresi linier berganda program yang digunakan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa asimetri informasi berpengaruh positif terhadap prudence, financial distress berpengaruh negatif terhadap prudence, kepemilikan manajerial tidak berpengaruh terhadap prudence, leverage berpengaruh negatif terhadap prudence, profitabilitas berpengaruh positif terhadap prudence This research aimed to examine the effect of information asymmetry, financial distress, managerial ownership, leverage, and profitability on prudence. While the independent variables were information asymmetry which was referred to spread, financial distress which was referred to Altman Z-score, managerial ownership which was referred to KM, leverage which was referred to Debt to Equity Ratio, and profitability which was referred to Return On Asset. Meanwhile, the dependent variable was prudence which was referred to accrual. The research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with that, there were 170 observations data and 34 manufacturing companies which were listed on Indonesia Stock Exchange (IDX) during 2016-2020. Furthermore, the data analysis technique used multiple linear regression with SPSS 25. The research result concluded that information asymmetry as well as profitability had a positive effect on prudence. On the other hand, both financial distress and leverage had a negative effect on prudence. In contrast, managerial ownership did not affect prudence

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