PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING

This research aimed to provide empirical evidence of the influence of institutional ownership on the timeliness of the publication of the financial statements by earnings management as an intervening variable. The population in
this study are all manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2015. Methods of sample selection using purposive sampling method. The samples were obtained are as many as 281 data. The analysis technique used in this research is regression analysis with the method of causal mediation step, and treated with the help of SPSS program. The results of this study indicate that earnings management is not able to act as an intervening variable in the relationship between institutional ownership on the timeliness of the publication of the financial statements, but institutional ownership affects the timeliness of the publication of the financial statements.

Key Word: Institutional ownership, the timeliness of the publication of the financial statements, earnings management