PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN ASING TERHADAP MANAJEMEN LABA

Sugianto, Nini (2016) PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN ASING TERHADAP MANAJEMEN LABA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The research was done because there are many measures of earnings management, a tool used to reduce earnings management action is the presence of managerial ownership, institutional ownership and foreign ownership. The purpose of this study was to obtain empirical evidence of the effect of managerial ownership, institutional ownership, foreign ownership of earnings management. The method used in this research is the empirical study. Samples were manufacturing companies listed in Indonesia Stock Exchange from the year 2012-2014 are taken using purposive sampling method. By using purposive sampling method obtained a sample of 37 manufacturing companies. The data used in this study is a complete financial statement December 31. In the study proved that managerial ownership, institutional ownership and foreign ownership did not affect earnings management terhdap, either simultaneously or partially. Keywords: Managerial Ownership, Institutional Ownership, Foreign Ownership and Earnings Management.

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