CD Skripsi
Pengaruh Corporate Governance, Kepemilikan Institusional Dan Profitabilitas Terhadap Manajemen Laba Informatif (Studi Empiris Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016 - 2019)
ABSTRACT
This study aims to examine the effect of the board of directors, independent
commissioners, institutional ownership and profitability on informative earnings
management. The population in this study are banking companies listed on the
Indonesia Stock Exchange for the period 2016-2019. The sampling technique in this
study used purposive sampling technique and obtained a sample of 25 companies.
Analysis of the data used is logistic regression. The results of this study indicate that
the independent board of commissioners has an effect on informative earnings
management, while institutional ownership and profitability have no effect on
informative earnings management.
Keywords: Board of Directors, Independent Commissioner, Institutional Ownership
and Profitability
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