Image of Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Keluarga Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderating Pada Perusahaan Manufaktur Yang Listing Di Bei Periode 2011-2015
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CD Skripsi

Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Keluarga Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderating Pada Perusahaan Manufaktur Yang Listing Di Bei Periode 2011-2015

This research aims to investigate the effect of institutional ownerships, managerial ownerships and family ownerships components to earnings management with firm size as moderating variable in manufacturing companies in Indonesian Stock Exchange. Data is used in this research is secondary data from monetary data in Indonesian Stock Exchange. The sample method used was purposive sampling. From the all of manufacturing companies listing in Indonesian Stock Exchange, research sample counted 60 data that meet criteria. Hypothesis testing is done by using pure moderator analysis. The results of this research base on hypothesis test shows that: (1) institutional ownerships do not have effect to earnings management with a significant value of 0,128; (2) managerial ownerships do not have effect to earnings management with a significant value of 0,590; (3) family ownerships have significant effect to earnings management with a significant value of 0,029; (4) firm size as a moderating variable was unable to influence the relationship between institutional ownerships to earnings management with a significant value of 0,107; (5) firm size was able to influence the relationship between managerial ownerships to earnings management with a significant value of 0,026 (6) firm size as a moderating variable was unable to influence the relationship between family ownerships to earnings management with a significant value of 0,052. The magnitude of the effect (Adj R-Square) of institutional ownerships, managerial ownerships and family ownerships with firm size as variable moderating on earnings management was 13,8% While the remaining 86,2% is influenced by other variables.
Keyword: institutional ownerships, managerial ownerships, family ownerships,
earnings management, firm size.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0330)
02 03. 117 (0330)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0330)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
x, 78 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0330)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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