Struktur Kepemilikan, Karakteristik Perusahaan, dan Manajemen Laba

This research is aimed to test whether there is an effect of institutional, concentrated ownership structure, profitability, and firm size toward earnings management. This research uses 335 samples in 2012 and 361 samples in 2013 of listed companies in Bursa Efek Indonesia. Multiple regression metho...

Full description

Saved in:
Bibliographic Details
Published inJurnal akuntansi multiparadigma Vol. 5; no. 3; pp. 432 - 441
Main Author Perwitasari, Dian
Format Journal Article
LanguageEnglish
Published University of Brawijaya 31.12.2014
Subjects
manajemen laba
profitabilitas
struktur kepemilikan institusional
struktur kepemilikan terkonsentrasi
ukuran perusahaan
Online AccessGet full text

Cover

More Information
Summary:This research is aimed to test whether there is an effect of institutional, concentrated ownership structure, profitability, and firm size toward earnings management. This research uses 335 samples in 2012 and 361 samples in 2013 of listed companies in Bursa Efek Indonesia. Multiple regression method that was employed found that institutional and concentrated ownership structure have no significant effect on earnings management, profitability has positive significant effect to earnings management, meanwhile, size firm has negative significant effect to earnings management.
ISSN:2089-5879
2086-7603
2089-5879
DOI:10.18202/jamal.2014.12.5032