Pengaruh Struktur Kepemilikan Dan Kinerja Keuangan Terhadap Manajemen Laba: Studi Pada Perusahaan Manufaktur Di BEJ

Abstract

The objectives of the research were to examine the effect of ownership structures and financial performance on earnings management. The Study was conducted on manufacturing companies listed at the Indonesia Stock Exchange. The research findings indicated that the ownership structure and linan•i81 performance influenced earning management. In addition, institutional ownership structures and managerial ownership structures significantly and negatively affected earnings management whereas size, leverage and profitability positively influenced on earnings management.