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All Journal Bisman (Bisnis dan Manajemen): The Journal of Business and Management
Utami, Agnes Dyah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Kepemilikan Manajerial, Kepemilikan Institutional, dan Kepemilikan Publik Terhadap Manajemen Laba Utami, Agnes Dyah; Hapsari, Dian Indriana
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 5 No. 3 (2022): November 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v5i3.2323

Abstract

This study aims to determine the impact of managerial ownership, institutional ownership, and public ownership on income control. There were 23 samples that were decided according to the applicable criteria. The record evaluation technique used in this study was purposive sampling. The test uses conventional speculation trials and more than one regression evaluation. The results show that managerial ownership and institutional ownership have an impact on earnings management, and public ownership has no impact on earnings management.
Co-Authors Dian Indriana Hapsari