Jurnal Riset Akuntansi Soedirman
Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)

THE INFLUENCE OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, PUBLIC OWNERSHIP ON EARNINGS MANAGEMENT IN LISTED COMPANIES IN THE TRANSPORTATION AND RETAIL SUBSECTOR IN 2016-2020

Aulia Hafidz Hawari (Unknown)
Agung Praptapa (Unknown)
Triani Arofah (Unknown)

Article Info

Publish Date
08 Jun 2022

Abstract

This research is research that uses a secondary data on Managerial Ownership, Institutional Ownership, Public Ownership, and Earnings Management in the Transportation and Retail Subsector that listed in Indonesia Stock Exchange in 2016-2020. This research takes the title: “The Influence of Managerial Ownership, Institutional Ownership, Public Ownership on Earnings Management in Listed Companies in the Transportation and Retail Subsector in 2016-2020”. The sample of this research was 14 companies which were obtained by purposive sampling technique. The research data is secondary data with documentation data collection from the Indonesia Stock Exchange and tested using multiple linear regression. The result of this research showing that the variable of Managerial Ownership, Institutional Ownership, and Institutional Ownership have no influence on Earnings Management.

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Journal Info
Jurnal Riset Akuntansi Soedirman
Website

Abbrev

jras

Publisher

Universitas Jenderal Soedirman

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Soedirman (JRAS) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). JRAS aims to publish articles in the field of accounting and finance that provide the ...