The Effect of Company Diversification Towards Earning Management Moderated By Managerial Ownership  

Oleh:

Kusumaningtyas, Ratih ; Yendrawati, Reni

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Dinamika Manajemen vol. 6 no. 02 (2015), page 178-186.
Topik: Corporate Diversification; Earning Management; Managerial Ownership
Fulltext: 4305-10411-1-PB_ros.pdf (297.4KB)

Isi artikel

This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the company’s growth (growth) and leverage have no significant effect on earnings management.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali