Pengaruh Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Manajemen Laba Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014
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Institusion
Universitas Katolik Musi Charitas
Author
Juniarti, Claudia Runela
Subject
H Social Sciences (General)
Datestamp
2020-02-22 03:54:59
Abstract :
This study to examine the effect of managerial ownership and institutional ownership to earnings management. Modified Jones Model is used to estimate discretionary accruals (income increasing, income decreasing, or income smoothing) in this study. The financial sector has been choosen because of a study sample reported a high profit. Data analysis using multiple linear regression. The test results found that the effect of managerial ownership on earnings management is negative while institutional ownership has no effect on earnings management.
This study to examine the effect of managerial ownership and institutional ownership to earnings management. Modified Jones Model is used to estimate discretionary accruals (income increasing, income decreasing, or income smoothing) in this study. The financial sector has been choosen because of a study sample reported a high profit. Data analysis using multiple linear regression. The test results found that the effect of managerial ownership on earnings management is negative while institutional ownership has no effect on earnings management.
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EM-2016-122605-cover.pdf
EM-2016-122605-abstract.pdf
EM-2016-122605-complete.pdf
EM-2016-122605-summary_id.pdf
EM-2016-122605-tableofcontent.pdf
EM-2016-122605-chapter1.pdf
EM-2016-122605-chapter2.pdf
EM-2016-122605-chapter3.pdf
EM-2016-122605-chapter4.pdf
EM-2016-122605-conclusion.pdf
EM-2016-122605-reference.pdf
EM-2016-122605-attachment.pdf
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