ANALISIS PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
| Main Authors: | , ISNAENY RAHMALIA ADISTI, , Dr. Eko Suwardi, M.Sc., CMA. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/121292/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=61368 |
Daftar Isi:
- This research examines the relationship between corporate ownership structure in Indonesia and earnings management. Existing literature suggests that ownership structure decreases the incentive to manage earnings, but also provides the opportunity and incentives to manipulate earnings. The main purpose of this research is to analys�� ��������������������������� ����������������������������� managerial ownership, ownership concentration, and institutional ownership as independent variables increase or decrease the tendencies of earnings management. Sampling method that used in this study is purposive sampling method, and moreover, multiple linier regression is used as the analysis method in this study. Using a sample of 36 manufacturing firms that listed on Indonesian Stock Exchange for 2008-2011 period, founded that discretionary accruals as a proxy for earnings management is positively related to managerial ownership, positively moderate related to ownership concentration, and negatively moderate related to institutional ownership.