Nusantara Science and Technology Proceedings
International Seminar of Research Month Science and Technology for People Empowerment.

The Impact of Concentrated Ownership Structure on Earning Quality with Political Connection As a Moderation

Y. Permatasari (Faculty of Economics and Business, Airlangga University, Surabaya, East Java, Indonesia)
T. I. M. Cahyadi (Faculty of Economics and Business, Airlangga University, Surabaya, East Java, Indonesia)
S. Trisnaningsih (Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Surabaya, East Java, Indonesia)

Article Info

Publish Date
19 Apr 2019

Abstract

This study aims to determine the effect of concentrated ownership structure on earnings quality with the political connection as a moderation variable. The variables used are concentrated ownership structure, earnings quality, political connection. The data used are secondary data and samples used are 229 manufacturing companies listed on the Indonesia Stock Exchange period 2012 to 2016. The data collected were analyzed using SPSS version 20 software tool with multiple linear regression method, linear regression, and Moderate Regression Analysis. Overall, this study proves that political connection can moderate the impact of concentrated ownership structure on earnings quality.

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Journal Info
Nusantara Science and Technology Proceedings
Website

Abbrev

nuscientech

Publisher

Future Science

Subject

Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

Description

NST Proceeding supports regional research communities to globalise their findings in Science and Technology by providing an open access, online platform in line with international publishing standards and indexing scholarly conference proceedings. The current emphasis of the NST Proceeding includes ...