Objective -
The purpose of this research is to analyze the effect of ownership structure toward earnings management.
Methodology/Technique -
The population of this research consist of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2014 to 2016. This research uses 3 recent years and adds variables that have not been used in prior research. The sample of this research is chosen using a purposive sampling method.
Finding -
The hypothesis is tested by multiple regressions using an Eviews program to investigate the influence between each independent variable to earnings management.
Novelty -
The hypothesis is tested by multiple regressions using an Eviews program to investigate the influence between each independent variable to earnings management.
Type of Paper -
Empirical.
Keywords:
Earnings Management; Ownership Structure; Institutional Ownership; Controlling Ownership; Foreign Ownership.
JEL Classification:
G40, G41, G49.
URI:
http://gatrenterprise.com/GATRJournals/AFR/vol4.2_1.html
DOI:
https://doi.org/10.35609/afr.2019.4.2(1)
Pages
38 – 42