STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DAN DAMPAKNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERTAMBANGAN BATUBARA PADA TAHUN 2017-2019

Malahayati, Rina

Jurnal Akuntansi dan Keuangan
Vol 9, No 1 (2021): Februari 2021

This study is aimed to examine the influence of managerial ownership structure, institutional  ownership structure, and firm size on company performance and the impact on the earning  management on companies of sector  coal mining in 2017 – 2019. Unit analysis are companies listed on coal mining  for period 2017-2019. The population are 75 observations (25 companies x 3 years). Data processing uses panel data processed by using SPSS. For testing the hypothesis, the study uses path analysis. The result showed that (1) managerial ownership structure, institutional  ownership structure, and firm size simultaneously to company performance, (2) the managerial ownership structure no effect on company performance, (3) the institutional  ownership structure effect to negatively on company performance, (4) the firm size effect to  positively on  company performance, and (5) the company performance effect to negatively on earning management.