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DOI 10.35609/afr.2019.4.2(1)

Reference to this paper should be made as follows: Alexander, N.; (2019). Ownership Structure and Earnings Management, Acc. Fin. Review, 4 (2): 38 – 42 https://doi.org/10.35609/afr.2019.4.2(1)

Received: March 10, 2019 | Accepted: July 10, 2019

Ownership Structure and Earnings Management
Nico Alexander
Trisakti School of Management, Kyai tapa No. 20, 11440, Jakarta, Indonesia Abstract

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

Price: USD 25