Pengaruh Struktur Kepemilikan Terhadap Manajemen Laba

Abstract

Earnings management is management actions to manipulate the company's financial statements with the aim of maximizing profits for personal gain. This action is an aberration because it can be misleading those who use financial statements. This study aimed to examine the effect of ownership structure, as measured by three variables: managerial ownership, institutional ownership, and ownership concentration on earnings management practices. This study took a sample of financial companies listed on the Indonesia Stock Exchange in 2010-2014. Based on the results of this hypothesis, showing that (1) Managerial Ownership significantly affect earnings management. (2) Institutional Ownership does not significantly affect earnings management. (3) The concentration of ownership has a significant influence on earnings management.