Pengaruh Struktur Kepemilikan Dan inerja Keuangan Terhadap Manajemen Laba: Studi Pada Perusahaan Manufaktur Di Bei  

Oleh:

Widyastuti, Tri

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 9 no. 1 (Jan. 2009), page 30-41.
Topik: ownership structures; financial performance; size; leverage; and earning management.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The objectives of the research were to examine the effect of ownership structure and financial performance on earnings management. The study was conducted on manufacturing companies listed at the Indonesia Stock Exchange. The research findings indicated that the ownership structure and financial performance influenced earning management. In addition, institutional ownership structures and managerial ownership structures significantly and negatively affected earnings management whereas size, leverage and profitability positively influenced on earning management.

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