Nurfiana, Devi and Kusumawardhani, Indra (2017) PENGARUH STATUS INTERNASIONAL, DIVERSIFIKASI OPERASI, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2013). Kajian Akuntansi, 12 (1). pp. 1-10. ISSN 1907-1442
Full text not available from this repository.Abstract
This study aims to examine the infl uence of fi rms status, operation diversifi cation, leverage
and ownership structure towards earnings management in multinational companies. Leverage
measured by ratio between total debt and total assets. Ownership structure comprises four
aspects: concentrated ownership, foreign ownership, institutional ownership and managerial
ownership. Earnings management measured by discretionary accruals, which is counted using
modifi ed Jones model. This study uses documentary method from ICMD and annual reports
of multinational companies. This study utilizes data from 20 multinational companies listed at
Bursa Efek Indonesia (BEI) in 2009 until 2013. Multiple regression technique is used for the data
analysis.
he result of this study indicates just institutional ownership have signifi cant infl uence in earnings
management.increase of institutional ownershipmight raise earnings management. The study
didn’t fi nd signifi cant effect of fi rms status, operation diversifi cation, leverage, concentrated
ownership, foreign ownership and managerial ownership towards earnings management.
Keywords: international status, operation diversifi cation, leverage, concentrated ownership,
foreign ownership, institutional ownership, managerial ownership, earnings
management
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | international status, operation diversifi cation, leverage, concentrated ownership, foreign ownership, institutional ownership, managerial ownership, earnings management |
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 26 Jun 2020 11:49 |
| Last Modified: | 26 Jun 2020 11:50 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22907 |
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