Pengaruh Manajemen Laba Terhadap Relevansi Nilai Informasi Akuntansi pada PT. PLN (Persero) Wilayah Sumatera Utara

Abstract

The purpose of this study was to determine the effect of earnings management on the relevance of the value of accounting information at PT. PLN (Persero) Tbk North Sumatra Region. The type of research used is associative. The population in this study were employees of PT. PLN (Persero) North Sumatra Region. The sample in this study is Karayawan accounting, administration and information technology division of PT. PLN (Persero) Tbk North Sumatra Region. The data source used in this study is primary data. The data analysis technique used in the study was a simple regression analysis with IBM SPSS version 21. The results showed that the calculated value of the Earnings Management variable was 9,201 greater than the 2,008 table with a significance level of 0.00 <0.05, the proposed hypothesis was rejected. This means that earnings management has a positive and significant effect on the value of accounting information at PT. PLN (Persero) North Sumatra Region.