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description Research paper public Sekolah Tinggi Ilmu Ekonomi Trisakti

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA

Minnie Sandika Balavia Sitepu, Ricky A. Mulyana
Diterbitkan 1 September 2021

Abstrak

The purpose of this study is to determine empirical evidences of managerial ownership, institutional ownership, external block holder, tenure of audit committee, frequency of audit committee meetings, board of directors, and firm size in affecting earnings management manufacturing company listed in Indonesia Stock Exchange. This research sample selected by purposive sampling method since 2017 until 2019 and 65 companies taken as the sample. The research uses multiple regression as a method of analysis data. The research results show that managerial ownership, institutional ownership, external block holder, tenure of audit committee, frequency of audit committee meetings, board of directors, and firm size had no affect toward earnings management.

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