Journal of Tourism Economics and Policy
Vol. 3 No. 1 (2023): Journal of Tourism Economics and Policy (January - March 2023)

Ownership Structure Of The Capital Market Earning Management Model: A Meta-Analysis Study

Surayya SURAYYA (Tadulako University, Palu, Indonesia)
Djayani NURDIN (Tadulako University, Palu, Indonesia)
Muhamad Yunus KASIM (Tadulako University, Palu, Indonesia)
Muslimin MUSLIMIN (Tadulako University, Palu, Indonesia)
Juliana KADANG (Tadulako University, Palu, Indonesia)



Article Info

Publish Date
31 Jan 2023

Abstract

The purpose of this study is to identify and analyze (1) the ownership structure, which consists of institutional ownership, managerial ownership, and ownership concentration on earning management in the capital market; (2) the Jones Model and Modified Jones Model's moderation of the ownership structure of earnings management in the capital market. This study used a population of 40 research from various articles and as many as 26 articles that passed the selection of data used in research with various criteria. Data analysis techniques use meta-analysis to measure each variable in this study. The results show that institutional ownership does not affect earning management in the capital market. Managerial ownership and concentration of ownership significantly affect earning management in the capital market. Earning management models such as the Jones Model and Modified Jones Model do not moderate the ownership structure, namely institutional ownership, managerial ownership and ownership concentration on earning management in the capital market.

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Journal Info

Abbrev

jtep

Publisher

Subject

Economics, Econometrics & Finance Public Health Social Sciences

Description

The Journal of Tourism Economics and Policy is published biannually and published in March and November. JTEP also uses the LOCKSS system to ensure a secure and permanent archive for the journal. Concerned with the complex interactions between development and the environment, its purpose is to seek ...