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Journal : Jurnal Fairness

PENGARUH KEPEMILIKAN MANAJERIAL DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DENGAN KEPEMILIKAN PENGENDALI SEBAGAI VARIABEL MODERASI Khair, Ummul; Kamaluddin, Kamaluddin; Suranta, Eddy
JURNAL FAIRNESS Vol. 5 No. 2 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.491 KB) | DOI: 10.33369/fairness.v5i2.15304

Abstract

Ownership structure is very important because it is closely related to the operational control of the company. From the point of view of the theory of accounting, earnings management is determined by the motivation of the company manager. Different motivations will result in a different amount of earning management, such as the manager who also shareholders of the company with a manager who is not a shareholder and board composition also plays an important role in control of what is done by the executive or the board of directors as well as monitoring the effectiveness of the board of commissioners are affected by some degree of ownership concentration, and the relationship between managerial ownership with earnings quality is interaction by ownership concentration. This study aimed to determine the effect of managerial ownership on earnings quality, the proportion of independent directors on the quality of earnings, the interaction between managerial stock ownership by the controlling stake of the quality of earnings and the interaction between the proportion of independent directors with a controlling stake of the quality of earnings. The research sample using companies listed in Indonesia Stock Exchangein 2009-2011. “The technique of purposive sampling method. “These result indicate that managerial ownership has a negative effect on the quality of earnings, proportion of independent directors has a positive effect on the quality of earnings, the interaction between managerial stock ownership with no controlling shareholding positive effect on earnings and the quality of interaction between the proportion of independent directors with a controlling shareholding positive effect on earnings quality .
Co-Authors A, Marya Achmad, Abd Kasim Ade Fitri, Marliza Agustina, Alfareza Putri Ahmad, Gufran Alamsyah, Putra Jaya Alias, Hamzah Alvi Syahrin Alvionita, Vinny Amanah, Nisa Ul Aminuyati Amiruddin Ananda, Meri Andi Kaso, Iin Ilma Andini, Novia Anggeraeni, Anggeraeni Annisah, Yessi Fitri Arcanita, Rapia Ardhana, Fahri Ardilah, Fatmawati Ari Usman, Ari Arief Budiman Asli, Kartika Asnita, Asnita Asrida Asrida, Asrida Asrini, Nur Aswan Aswan Azzohardi, Azzohardi Botifar, Maria Budi Astuti Chatarina Umbul Wahyuni Chiuloto, Kalvin D, Dharmawati Daffa, Mdh. Al Hilmi David David Defino, Adam Bintang Denny Walady Utama Dharmawati Dharmawati, Dharmawati Dharmawati4, Dharmawati Dwi Lestari, Yuyun Elfrida Ratnawati Epi Supiadi Erviany, Nunung Fadhillah, Ilham Rizki Fadly, Rahmad Fatimah Firmah, Andi Firna, Fransiska Firnanda, Ary Gihfarri, M Dios fawas Gustini, Gustini Hajar Hajar Hakim, Moch. Zaenal Handoko, Divi Haslan, Hasliana hasnia, Hasnia Herry Setiawan Hidayati, Sefa Hitipeuw, Anthoneta Idi Warsah Idman, Muhajirah Ifnaldi, Ifnaldi Ismada, Pahrul Jamhari Jamhari Kamaluddin Kamaluddin Kartini, Lesi kasmayani Khairani, Mufida Khairiyah, Diah Kholik, Kholik Lestari, Cicik Sri Lestari, Yuyun Dwi Lisdayanti, Septina lubis, ihsan Lukman Asha Marini . Mihrani Mihrani MUHAMMAD HASBI Muhammad Istan, Muhammad Munawir, Ahmad Murniyanto Murniyanto, Murniyanto Nasution, Muhammad Nawawi Natasa, Sara Nazmy, T. Said Hazid An Nisak, Nuril Ainun Nur Anisa Nur Asiah Nur Wulan, Nur Nurhidayanti P, Aldi Partama Putra, Yudi Pebrianti, Ferli Popy Maria Prasetiana, Dana Prasetiana, Dana Priyowidodo, Stephanus Putri, Nurfahrezi Septiani Putriani, Nur R., Mantasiah Rahman, Miftah Rahmawati, Rahmawati Rambe, Siti Fatimah Ranidiah, Furqonti Razaq, Yusuf Rismayanti Rismayanti Rosdiana Rosdiana Rumapea, Willy S, Suriati Safitry, Rusni Sahid Ridho Sahmiar Pulungan, Sahmiar Sari, Ika Sarudin, Sarudin Satriani Satriani Satriani Setiadi, Bekti Setiorini, Hesti Sherly, Elvis Nopriyanti Simorangkir, Eflin Novalynda Suci Wulandari suharmi, Suharmi Sulistyo, Syafrieawan Sumi Khairani, Sumi Suranta, Eddy Suriati, Suriati Suroso, Adi Syamsiar, Syamsiar Syamsul Bahri Syarifah Sahirah Telaumbanua, Faozatulo Tri Wijayanti, Yoga Ummu Kalsum Windayanti, Windayanti Yanti Sariasih, Yanti Yessi Fitri Annisah Lubis Yusmaniarti Zufiyardi Zufiyardi