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Pengaruh struktur kepemilikan, return on asset dan leverage terhadap management laba

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This research purposed to analyze the effect of managerial ownership, institutional ownership, return on asset and leverage on earnings management. Sampling was purposive sampling method, in order to obtain a sample of 32 manufactured companies consumer goods industry listed on the Indonesia Stock Exchange in the year of 2011-2013. This research used library research methods and documentation. Data was taken from the Indonesia Capital Market Directory and Financial Statements manufacture company consumer goods industry. The analysis method of this research that used was multiple regression. The result showed that board managerial ownership, institutional ownership, return on asset and leverage simultaneously influence the earnings management. Partial examination showed that board of 1) managerial ownership has significant negatively influence the earnings management, 2) institutional ownership has significant negatively influence the earnings management, 3) return on asset has positive but it has not significant influence on earning management and 4) leverage has negative but it has not significant influence on earning management.

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

jurnal akuntansi dan sistem teknologi informasi

No. Panggil

-

Penerbit

Surakarta : pusat pengembangan akuntasi prodi akuntansi fakultas ekonomi universitas slamet riyadi surakarta., 2015

Deskripsi Fisik

Halaman 9-16

Bahasa

Indonesia

ISBN/ISSN

1693-7635

Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Volume 11 No 1 Maret 2015

Subjek

earning management

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

Komentar

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