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Ratih Kusumaningtyas, Ratih
Fakultas Ekonomi, Universitas Islam Indonesia
Decision Sciences, Operations Research & Management

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THE EFFECT OF COMPANY DIVERSIFICATION TOWARDS EARNING MANAGEMENT MODERATED BY MANAGERIAL OWNERSHIP Kusumaningtyas, Ratih; Yendrawati, Reni
Jurnal Dinamika Manajemen Vol 6, No 2 (2015): September 2015 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v6i2.4305

Abstract

This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the company’s growth (growth) and leverage have no significant effect on earnings management.
The Effect of Company Diversification towards Earning Management Moderated by Managerial Ownership Kusumaningtyas, Ratih; Yendrawati, Reni
JDM (Jurnal Dinamika Manajemen) Vol 6, No 2 (2015): September 2015 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v6i2.4305

Abstract

This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the companys growth (growth) and leverage have no significant effect on earnings management.
The Effect of Company Diversification towards Earning Management Moderated by Managerial Ownership Kusumaningtyas, Ratih; Yendrawati, Reni
JDM (Jurnal Dinamika Manajemen) Vol 6, No 2 (2015): September 2015
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v6i2.4305

Abstract

This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the companys growth (growth) and leverage have no significant effect on earnings management.
Co-Authors Reni Yendrawati