Image of Kajian Manajemen Laba Di Indonesia: Tinjauan Atas Struktur Kepemilikan (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

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Kajian Manajemen Laba Di Indonesia: Tinjauan Atas Struktur Kepemilikan (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

ABSTRACT

This Study aims to determine the effect of, Insider managerial ownership, Outsider
managerial Ownership, Institutional Ownership, External-Block Holder ownership, Family
Ownership, and Foreign Ownership On the Earnings Management. The Dependen variable
(Y) in this study is the Earnings Management. This study uses Insider managerial ownership,
Outsider managerial Ownership, Institutional Ownership, External-Block Holder ownership,
Family Ownership, and Foreign Ownership into independent variable (X).
The research population was manufacturing companies listed in Indonesian Stock
Exchange in period 2017-2019. Sample was collected by purposive sampling method. Total
135 manufacturing companies were taken as study’s sample. The data used are secondary data
such as annual accounting report of companies listed on the Indonesian Stock Exchange during
the period 2017-2019. Data analysis used to test hypotheses is by using multiple linear
regression analysis techniques.
The analysis shows that Insider managerial ownership have a negative effect On
Earnings Management. While the Outsider managerial Ownership, Institutional Ownership,
External-Block Holder ownership, Family Ownership, and Foreign Ownership have no effect
on Earnings Management.
Keywords: Earnings Management, Insider managerial ownership, Outsider managerial
Ownership, Institutional Ownership, External-Block Holder ownership, Family Ownership,
and Foreign Ownership

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 IKA k 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 144 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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