CD Skripsi
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing Dan Asimetri Informasi Terhadap Manajemen Laba Informatif (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020)
ABSTRACT
This study aims to determine effect of managerial ownership, institutional
ownership, foreign ownership and information asymmetry on informative
earnings management. The study was conducted on mining companies listed on
the Indonesia Stock Exchange for the 2015-2020 period. The sample selection
technique used purposive sampling and obtained 108 samples as observation
material. The analytical technique used logistic regression analysis. The result
showed that managerial ownership, institutional ownership and foreign
ownership has effect on informative earnings management, while information
asymmetry has no effect related to information earnings management.
Keywords: Managerial Ownership, Institutional Ownership, Foreign Ownership,
Information Asymmetry, Informative Earnings Management.
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