PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur sektor Industri Dasar dan Kimia yang terdaftar di BEI)
| Main Author: | Rosmiati, Rosmiati |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/47213/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/47213/2/BAB%20I.pdf http://eprints.umm.ac.id/47213/3/BAB%20II.pdf http://eprints.umm.ac.id/47213/4/BAB%20III.pdf http://eprints.umm.ac.id/47213/5/BAB%20IV.pdf http://eprints.umm.ac.id/47213/6/BAB%20V.pdf http://eprints.umm.ac.id/47213/ |
Daftar Isi:
- This research aims to know the influence of structure ownership, board size, and leverage on earnings management. Implementation of structure ownership is proxied by managerial ownership and institutional ownership. The board size was measured by logarithm natural total of assets, and leverage was measured by debt to assets. The population of this study is that manufacturing companies sector of basic and chemistry industry listed in Indonesia Stock Exchange(IDX) in 2015, 2016, 2017. The sample was 14 manufacturing companies sector of basic and chemical industry with the observation period is 2015, 2016, 2017 to choose with purposive sampling method. So, a total of observation are 42 manufacturing companies sector basic and chemistry industry. Techniques of data analysis done by hypothesis testing using multiple linear regression method. The results showed that managerial ownership and institutional ownership have a significant effect on earnings management. And then, board size and leverage have not significant effect on earnings management.