Pengaruh Struktur Kepemilikan Dan Ukuran Perusahaan Terhadap Manajemen Laba(Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2016-2018)

Annas, Khoerul and , Dra. Rina Trisnawati, Ak, M.Si, Ph.D (2021) Pengaruh Struktur Kepemilikan Dan Ukuran Perusahaan Terhadap Manajemen Laba(Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of ownership structures such as foreign ownership, managerial ownership, institutional ownership, concentrated ownership, and company size on earnings management. The method used in this research is a quantitative method. The population in this study were all manufacturing companies listed on the Indonesian Stock Exchange (BEI) 2016-2018, totaling 157 companies. Sampling in this study using purposive sampling method. The research samples obtained were 55 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The results of this study indicate that firm size has a negative effect on earnings management with a significance value of 0.000. Meanwhile, managerial ownership, institutional ownership, foreign ownership, and concentrated ownership, each with a significance value of 0.545; 0.184; 0.978; and 0.791. Keywords: managerial ownership, institusional ownership, foreign ownership, concentrated ownership, company size, earnings management

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Keywords: managerial ownership, institusional ownership, foreign ownership, concentrated ownership, company size, earnings management
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	KHOERUL ANNAS
Date Deposited:	19 Feb 2021 03:01
Last Modified:	19 Feb 2021 03:01
URI:	http://eprints.ums.ac.id/id/eprint/89558

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