SKRIPSI AKS

Pengaruh Struktur Kepemilikan Terhadap Manajemen Laba

---

ABSTRACT

This research aims to determine the influence of ownership structure which
includes managerial ownership, institutional ownership, foreign ownership and
ownership concentration on earnings management and there are control variables
including leverage, company size and profitability. This research analyzes
Consumer Non-Cyclicals for the 2018-2021 Period.
The type of research used is quantitative research. The data used is
secondary data from the company's annual report. The sample in this research
was 55 companies in the Consumer Non-Cyclicals sector for the 2018-2021
period. The sampling technique in this research used purposive sampling. The
data analysis used is panel data regression analysis using the eviews 12 program.
The research results show that managerial ownership, institutional
ownership, foreign ownership and ownership concentration have no effect on
earnings management and the control variable leverage profitability (ROA) has
no effect on earnings management, while the control variable company size has
an effect on earnings management.
Keywords:earning management, managerial ownership, institutional ownership,
foreign ownership and ownership concentration

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

-

No. Panggil

2X6.2 JES p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 147 Halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6.2

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Jessica Tersiana Handayani

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar