Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Proporsi Dewan Komisaris Independen terhadap Manajemen Laba

Abstract

The purpose of this study was to determine the effect of, managerial ownership, institutional ownership, the proportion of independent board effect on earnings management. The population used in this study were 90 companies listed in Indonesia Stock Exchange period 2010-2015. The research hypotheses were tested using regression analysis model. The results showed that managerial ownership significant effect on earnings management practices, while institutional ownership and the proportion of independent commissioner no significant effect on earnings management practices