CD Skripsi
Pengaruh Kualitas Audit, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Manajemen Laba Informatif (Studi Empiris Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2017- 2020)
ABSTRACT
This reseach aims to analyze the effect of audit quality, managerial ownership,
and institutional ownership on informative earnings management. The population
in this study are property and real estate companies listed on the Indonesia Stock
Exchange for the period 2017-2020. The sampling technique used a purposive
sampling technique and an obtained a sample of 22 companies. Analysis of the
data used is logistic regression. The results of this study indicate that audit quality
and institutional ownership affect the informative earnings management, while the
managerial ownership does not affect the informative earnings management.
Keywords: Audit Quality, Managerial Ownership, Institutional Ownership, and
Informative Earnings Management
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