Arfan, Muhammad and Nurma, Nurma (2010) EARNINGS MANAGEMENT DAN HUBUNGANNYA DENGAN KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN UKURAN PERUSAHAAN. Kajian Akuntansi, 5 (1). pp. 1-12. ISSN 1907-1442
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Abstract
ABSTRACT The objective of this research is to fi nd out empirical evidence of the effect of institutional ownership, managerial ownership, leverage, and fi rm size towards earnings management. The target population is listed companies from the manufacturing sector at the Indonesia Stock Exchange for the year 2004-2007. The research type used is verifi cative research by using census method. The analysis method used is multiple regression analysis. There are 34 companies-years meeting the criteria as target population. The result of this research shows that both simultaneously and partially institutional ownership, managerial ownership, leverage, and fi rm size have infl uence towards earnings management on listed companies from the manufacturing sector at the Indonesia Stock Exchange for the year 2004-2007. Keywords: Ownership, Leverage, fi rm size, earnings management.
| Item Type: | Article |
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| Uncontrolled Keywords: | Ownership, Leverage, fi rm size, earnings management |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 20 Jun 2020 03:39 |
| Last Modified: | 20 Jun 2020 03:40 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22784 |
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