Pengaruh Kepemilikan Institusional, Presentase Saham Publik Dan Laverage Pada Manajeman Laba (Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode Tahun 2016-2018

Authors

  • Riska Oktaviani Institut Teknologi dan Bisnis WIdya Gama Lumajang

Keywords:

Institutional Ownership, Public Share Percentage, Profit Management, Leverage

Abstract

The purpose of this study is to influence the influence of institutional ownership, the percentage of public shares and leverage on earnings management of manufacturing companies listed on the Indonesia Stock Exchange Period 2016-2018. This research is a type of quantitative research using purposive sampling technique with a population of 123 companies. The selected companies were 34 samples with 102 samples used. The data analysis technique used is multiple linear regression analysis. The results of this study are the variable institutional ownership does not affect earnings management in manufacturing companies listed on the Indonesia Stock Exchange Period 2016-2018. The percentage of public shares shows that there is no influence on the earnings management of manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. While the leverage variable affects earnings management in manufacturing companies listed on the Indonesia Stock Exchange Period 2016-2018. The coefficient of determination test produces 11.5% of earnings management variables influenced by institutional ownership, the percentage of public shares and leverage while the remaining 88.5% of earnings management is influenced by other factors not included in this study

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Published

2022-06-21

Issue

Section

Articles