PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI

  • I Dewa Gede Pingga Mahariana Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Wayan Ramantha Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The inconsistency of the results of previous studies on the effect of managerial ownership and institutional ownership on earnings management is becoming an interest to do research again. The aim of this study was to reexamine the effect of managerial ownership and institutional ownership on earnings management. Earnings management as measured by discretionary accruals estimated by the Modified Jones Model. Manufacturing sector selected as the study sample. The test results by using multiple linear regression analysis proves that managerial ownership proved to negatively affect earnings management. Meanwhile, the test results are not shown to affect institutional ownership These test results prove the low value of accruals with high managerial ownership.


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Published
2014-06-19
How to Cite
MAHARIANA, I Dewa Gede Pingga; RAMANTHA, I Wayan. PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI. E-Jurnal Akuntansi, [S.l.], v. 7, n. 3, p. 688-699, june 2014. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/7612>. Date accessed: 02 nov. 2024.
Section
Articles

Keywords

managerial ownership, institutional ownership, discretionary accruals,

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