SKRIPSI AKS

Pengaruh Kepemilikan Institusional Dan Leverage Terhadap Manajemen Laba (Studi Pada Bank Syariah Yang Terdaftar Di Bei Tahun 2016-2019

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ABSRTACT

This study aims to examine the effect of institutional ownership and
leverage on earnings management. The independent variables in this study are
institutional ownership and leverage. While the dependent variable is earnings
management.
The population in this study is Islamic banking listed on the Indonesia
Stock Exchange in 2016-2019. The sampling method used is the purposive
sampling method in order to obtain a sample of 13 companies. The type of data in
this study is panel data with the data used in the form of annual financial
statements of companies listed on the Indonesia Stock Exchange in 201-2019.
while the tools used to analyze the data use the help of the E-views 10 software
program.
The data analysis method used in this study is panel regression. The
results of this study indicate that leverage has a positive effect on earnings
management. Meanwhile, institutional ownership has no effect on earnings
management ratios.
Keyworld : Keywords: institutional ownership, leverage, earnings management.

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ROS p 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 101 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rosita

Versi lain/terkait

Lampiran Berkas

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