ANALISIS PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2014
Abstract: This research aimed
to analyze the influence of institutional ownership on earnings management.
Institutional ownership is calculated from the amount of shares owned
institution per amount of shares outstanding. Discretionary accrual is the
proxy of earning management. This research used 38 banking companies listed in
Indonesia Stock Exchange, selected using purposive sampling method, during the
research period 2013-2014. Data were analyzed using simple regression method.
Based on test results concluded that institutional ownership variable has no
significant effect on earnings management. This means that companies with high
institutional ownership does not guarantee can minimize earnings management
practices at the company.
Penulis: GENIS ASTARI, Susi
Handayani
Kode Jurnal: jpakuntansidd150647
