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All Journal Kajian Bisnis STIE Widya Wiwaha
Rahyuningsih Rahyuningsih
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN AGENCY COST SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR Rahyuningsih Rahyuningsih; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.642 KB) | DOI: 10.32477/jkb.v28i2.210

Abstract

This study aims to compare the leverage and managerial ownership of earningsmanagement with agency cost as an intervening variable. This study took apopulation of several companies listed on IDX and the number of samples in thisstudy were 16 companies, the sample technique used was purposive sampling.The data analysis method used is the path analysis. The results of this studyafter testing the first stage showed simultaneously that leverage and managerialownership affect agency cost and testing the second stage of leverage, managerialownership and agency cost affect earnings management. Partially through the ttest, in the first stage of testing that leverage affects agency cost and managerialownership does not affect agency cost. The second stage of testing that leveragedoes not affect earnings management, managerial ownership does not affectearnings management and agency costs affect earnings management.
PENGARUH LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN AGENCY COST SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR Rahyuningsih Rahyuningsih; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.726 KB) | DOI: 10.32477/jkb.v28i2.210

Abstract

This study aims to compare the leverage and managerial ownership of earnings management with agency cost as an intervening variable. This study took a population of several companies listed on IDX and the number of samples in this study were 16 companies, the sample technique used was purposive sampling. The data analysis method used is the path analysis. The results of this study after testing the first stage showed simultaneously that leverage and managerial ownership affect agency cost and testing the second stage of leverage, managerial ownership and agency cost affect earnings management. Partially through the t test, in the first stage of testing that leverage affects agency cost and managerial ownership does not affect agency cost. The second stage of testing that leverage does not affect earnings management, managerial ownership does not affect earnings management and agency costs affect earnings management.
Co-Authors Sri Ayem