Authors:

A. A. Istri Sri Mahadewi, Komang Ayu Krisnadewi

Abstract:

“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.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-24299

Published

2017-01-16

How To Cite

MAHADEWI, A. A. Istri Sri; KRISNADEWI, Komang Ayu. PENGARUH KEPEMILIKAN MANAJERIAL, INSTITUSIONAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN PADA MANAJEMEN LABA.E-Jurnal Akuntansi, [S.l.], v. 18, n. 1, p. 443-470, jan. 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-24299. Date accessed: 08 Jul. 2024.

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Issue

Vol 18 No 1 (2017)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License