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All Journal Binus Business Review Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Kajian Akuntansi Journal of Applied Data Sciences
Bambang Leo Handoko, Bambang Leo
Bina Nusantara University
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Binus Business Review

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The Effect of Institutional Ownership and Leverage towards Profit Management in Consumer Goods Industry Listed in BEI Handoko, Bambang Leo
Binus Business Review Vol 6, No 3 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i3.951

Abstract

Earning management is usually used by the company as shortcut to make up their financial statement to fulfill some criteria for certain purpose. This research is empirical research which aimed is to examine the influence of institutional ownership and leverage to earnings management. This study takes sample from companies in the consumer goods sector at the Jakarta Stock Exchange, which were published in financial report from 2008-2011. The method of analysis of this research used multiple regression analysis. The results of this study show that (1) institutional ownership had not significant influence to earnings management sig.0,129>0,05, (2) leverage had not significant influence to earnings management sig. 0,481>0,05 and (3) simultaneously of institutional ownership and leverage had not significant influence to earnings management0,249>0,05.
Co-Authors Ang Swat Lin Lindawati, Ang Swat Lin Cyntia, Calrsen Hadi, Nixxen Dimitri Haryadi Sarjono Tan, Chelsea