PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2016-2019)

JURNAL AKUNTANSI DAN PAJAK

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Title PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2016-2019)
 
Creator Jumiyanti, Triyas
Pratiwi, Desy Nur
Sumadi, Sumadi
 
Subject

 
Description This study aims to determine the significance of the effect of institutional ownership, profitability and firm size on earnings management (empirical studies on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019). The population in this study was 61 manufacturing companies in the food and beverage sector for the period 2016 – 2019. The number of samples used in this study was 24 companies, using the purposive sampling method. There are two variables used, namely dependent and independent. The categories of independent variables are institutional ownership, profitability (ROA) and firm size. While the dependent variable category is earnings management. The analysis technique used in this research is multiple linear regression. The data is processed using SPSS 23. The partial test results show that only the profitability (ROA) variable has no significant effect on earnings management, while the institutional ownership and firm size variables have a significant effect on earnings management. Simultaneous test results show that the variables of institutional ownership, profitability (ROA) and firm size simultaneously have a significant effect on earnings management.

Keywords: Earnings Management, Institutional Ownership, Profitability, Firm Size
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-07-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2843
10.29040/jap.v22i1.2843
 
Source Jurnal Akuntansi dan Pajak; Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2843/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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