文章基本信息

标题：PENGARUH KEPEMILIKAN MANAJERIAL, INSTITUSIONAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN PADA MANAJEMEN LABA
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作者：A. A. Istri Sri Mahadewi ; Komang Ayu Krisnadewi
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2017
卷号：18
期号：1
页码：443-470
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：The purpose of this study was to determine the effect of managerial ownership, institutional ownership and the proportion of commissioners on earnings management. This research was conducted at all manufacturing companies in Indonesia Stock Exchange 2009-2013 period. The samples used as many as 33 companies from the population of 123 companies, through a purposive sampling method. The data collection is done by using the method of observation nonparticipant through the financial statements. The analysis technique applied is a technique of multiple linear regression analysis. The results show that partial managerial ownership, institutional ownership and the proportion commissioners significant negative effect on earnings management.
关键词：Kepemilikan Manajerial; Kepemilikan Institusional; Proporsi Dewan Komisaris; Manajemen Laba