Struktur Kepemilikan, Karakteristik Perusahaan, dan Manajemen Laba

• Main Author: Dian Perwitasari
• Format: Article
• Language: English
• Published: University of Brawijaya 2014-12-01
• Series: Jurnal Akuntansi Multiparadigma
• Subjects: struktur kepemilikan institusional; struktur kepemilikan terkonsentrasi; profitabilitas; ukuran perusahaan; manajemen laba
• Online Access: http://jamal.ub.ac.id/index.php/jamal/article/view/325/335

This research is aimed to test whether there is an effect of institutional, concentrated ownership structure, profitability, and firm size toward earnings management. This research uses 335 samples in 2012 and 361 samples in 2013 of listed companies in Bursa Efek Indonesia. Multiple regression method that was employed found that institutional and concentrated ownership structure have no significant effect on earnings management, profitability has positive significant effect to earnings management, meanwhile, size firm has negative significant effect to earnings management.