THE IMPACT OF INSTITUTIONAL, MANAGERIAL, AND PUBLIC OWNERSHIP TOWARDS EARNINGS MANAGEMENT

Wijaya, Denny (2018) THE IMPACT OF INSTITUTIONAL, MANAGERIAL, AND PUBLIC OWNERSHIP TOWARDS EARNINGS MANAGEMENT. S1 thesis, UAJY.

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Abstract

This research study aims to prove and test the impact of ownership structure toward earnings management through real activities manipulation using the proxy real earnings management. The sampling method is purposive sampling. Samples in this research is using 88 manufacturing companies listed in Indonesian Stock Exchange (IDX) during 2012-2016. The hypothesis testing uses multiple regression analysis and SPSS as the data analysis tools. The result shows that institutional ownership does not have any impact toward earnings management. Managerial ownership has a positive impact, and the public ownership negatively impact toward earnings management.

Item Type: Thesis (S1)
Uncontrolled Keywords: ownership structure, institutional ownership, managerial ownership, public ownership, earnings management, real earnings management, real activities manipulation.
Subjects: Business Management > International Business
Divisions: Fakultas Ekonomi > Akuntansi Internasional
Depositing User: Editor UAJY
Date Deposited: 22 Feb 2019 02:28
Last Modified: 22 Feb 2019 02:28
URI: http://e-journal.uajy.ac.id/id/eprint/16970

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