Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
A. A. Istri Sri Mahadewi
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, INSTITUSIONAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN PADA MANAJEMEN LABA A. A. Istri Sri Mahadewi; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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 purpose of this study was to determine the effect of managerial ownership, institutional ownership and the proportion of commissioners on earnings management. This research was conducted at all manufacturing companies in Indonesia Stock Exchange 2009-2013 period. The samples used as many as 33 companies from the population of 123 companies, through a purposive sampling method. The data collection is done by using the method of observation nonparticipant through the financial statements. The analysis technique applied is a technique of multiple linear regression analysis. The results show that partial managerial ownership, institutional ownership and the proportion commissioners significant negative effect on earnings management.
Co-Authors Komang Ayu Krisnadewi