Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
I Dewa Gede Pingga Mahariana
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI I Dewa Gede Pingga Mahariana; I Wayan Ramantha
E-Jurnal Akuntansi Vol 7 No 3 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The inconsistency of the results of previous studies on the effect of managerial ownership and institutional ownership on earnings management is becoming an interest to do research again. The aim of this study was to reexamine the effect of managerial ownership and institutional ownership on earnings management. Earnings management as measured by discretionary accruals estimated by the Modified Jones Model. Manufacturing sector selected as the study sample. The test results by using multiple linear regression analysis proves that managerial ownership proved to negatively affect earnings management. Meanwhile, the test results are not shown to affect institutional ownership These test results prove the low value of accruals with high managerial ownership.
Co-Authors I Wayan Ramantha