Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit, Dewan Komisaris Independen terhadap Manajemen Laba Sektor Pertambangan Batubara dan Migas di Bei 2019-2021
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Kartika, Dewi
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2024-01-05 09:21:15
Abstract :
This study aims to determine the effect of managerial ownership, institutional ownership, audit committees, and independent commissioners on earnings management in the coal and oil mining sector. The population in this study are coal and oil sector companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling and the final data obtained 183 samples. Data analysis was performed using the SPSS 21 test tool by testing descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, model regression test, r square test, t test, and multiple linear regression analysis. The results of this study state that managerial ownership and institutional ownership have a positive and significant effect on earnings management. While the institutional ownership, audit committee and board of commissioners independent variables have no effect on earnings management. Keyword : Managerial ownership,Institusional ownership, Comitte audit, the Independent board of Commissioner, and earnings management
This study aims to determine the effect of managerial ownership, institutional ownership, audit committees, and independent commissioners on earnings management in the coal and oil mining sector. The population in this study are coal and oil sector companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling and the final data obtained 183 samples. Data analysis was performed using the SPSS 21 test tool by testing descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, model regression test, r square test, t test, and multiple linear regression analysis. The results of this study state that managerial ownership and institutional ownership have a positive and significant effect on earnings management. While the institutional ownership, audit committee and board of commissioners independent variables have no effect on earnings management. Keyword : Managerial ownership,Institusional ownership, Comitte audit, the Independent board of Commissioner, and earnings management
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