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Suci Atiningsih
Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng
Economics, Econometrics & Finance Environmental Science Social Sciences

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Kepemilikan Institusional Sebagai Pemoderasi Pengaruh Leverage, Ukuran Perusahaan dan Sensitivitas Kekayaan Eksekutif Terhadap Manajemen Laba Erlina Angelina; Suci Atiningsih
Journal of Economics and Business Vol 2, No 1 (2020): May
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v2i1.62

Abstract

This research aims to analyze the effect of leverage, firm size and sensitivity of executive wealth on earnings management with institutional ownership as a moderating variable. With the purposive sampling method obtained as many 70 sample. The type of data used from annual reports. The analytical tool used is multiple linear regression analysis. In this research, the results showed that leverage and sensitivity of executive wealth have a positive effect on earnings management, while firm size has a negative effect on earnings management. Institutional ownership does not moderate firm size, but can moderated leverage and sensitivity of executive wealth on earnings management.
Co-Authors Erlina Angelina