PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN PUBLIK, DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Indeks Hidiv20 di Bursa Efek Indonesia periode tahun 2018 - 2019)

UTAMI, AMALIA (2021) PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN PUBLIK, DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Indeks Hidiv20 di Bursa Efek Indonesia periode tahun 2018 - 2019). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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AMALIA UTAMI_COVER.pdf

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AMALIA UTAMI_BAB I.pdf

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Abstract

The purpose of this study was to determine the effect of managerial ownership, institutional ownership, public ownership, the board of commissioners, and the audit committee on earnings management. The sample selection in this study was carried out by purposive sampling method. Based on the stated criteria, obtained 56 samples of observation data. The data analysis techniques used in this study were descriptive statistics, classical assumption tests, and multiple regression analysis. The results of the analysis show that partially managerial ownership has no effect on earnings management, institutional ownership and public ownership partially have negative effects on earnings management. Meanwhile, the board of commissioners has a positive effect on earnings management. furthermore, the audit committee has no effect on earnings management.

Item Type: Thesis (S1)
Uncontrolled Keywords: Managerial Ownership, Institutional Ownership, Public Ownership, Board of Commissioners, Audit Committee, Earnings Management
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Iin Hayuningtyas
Date Deposited: 05 May 2023 06:57
Last Modified: 05 May 2023 06:57
URI: https://repository.ump.ac.id:80/id/eprint/15530

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