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Pengaruh Kepemilikan Saham terhadap Manajemen Laba dengan Profitabilitas sebagai Moderasi Rizky Huzaefa; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.3762

Abstract

The purpose of this study is to examine the influence of share ownership on earnings management practices by considering profitability as a moderating variable. The research method used includes quantitative data analysis from the financial statements of publicly listed companies on the stock exchange, where the data is systematically collected and meticulously analyzed. There are 214 samples used in this study, selected based on certain criteria to ensure the representativeness of the samples. The results of the study are expected to make a significant contribution to the literature on earnings management and provide practical insights for stakeholders, including investors and regulators, in understanding the dynamics between share ownership, profitability, and earnings management.
Pengaruh Kepemilikan Saham terhadap Manajemen Laba dengan Profitabilitas sebagai Moderasi Rizky Huzaefa; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.3762

Abstract

The purpose of this study is to examine the influence of share ownership on earnings management practices by considering profitability as a moderating variable. The research method used includes quantitative data analysis from the financial statements of publicly listed companies on the stock exchange, where the data is systematically collected and meticulously analyzed. There are 214 samples used in this study, selected based on certain criteria to ensure the representativeness of the samples. The results of the study are expected to make a significant contribution to the literature on earnings management and provide practical insights for stakeholders, including investors and regulators, in understanding the dynamics between share ownership, profitability, and earnings management.