Pengaruh Accounting Conservatism, Real Earnings Management dan Informationasymmetry Terhadap Stock Return pada Perusahaan PT. Bank Sumut

Abstract

Penelitian ini bertujuan untuk menguji pengaruh accounting conservatism, real earning management, information asymmetry terhadap stock return pada Bank Sumut. Penelitian ini menggunakan metode deskriptif dengan pendekatan data kuantitatif. Metode pengumpulan data yang digunakan pada penelitian ini adalah studi dokumentasi. Teknik analisis data pada penelitian ini menggunakan analisis regresi linear berganda. Hasil pengujian signfikansi parsial (uji-t) menemukan bahwa variabel accounting conservatism berpengaruh positif dan signifikan terhadap stock return, variabel real earning management berpengaruh negative dan signifikan terhadap stock return, dan variabel information asymmetry berpengaruh positif dan signifikan terhadap stock return. Berdasarkan hasil pengujian signfikansi simultan (Uji-F) ditemukan bahwa variabel accounting conservatism, real earnings management information asymmetry berpengaruh secara simultan dan signfikan terhadap stock return. This study aims to examine the effect of accounting conservatism, real earning management, information asymmetry on stock returns at Bank Sumut. This research uses descriptive method with quantitative data approach. The data collection method used in this research is a documentation study. The data analysis technique in this study used multiple linear regression analysis. The results of the partial significance test (t-test) found that the accounting conservatism variable had a positive and significant effect on stock returns, the real earning management variable had a negative and significant effect on stock returns, and the information asymmetry variable had a positive and significant effect on stock returns. Based on the results of simultaneous significance testing (F-Test) it was found that the variable accounting conservatism, earnings management information asymmetry had a simultaneous and significant effect on stock returns.