Faktor-Faktor Yang Mempengaruhi Praktik Manajemen Laba
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Abstract
The purpose of this research is to examine the effect of managerial ownership,
institutional ownership, information asymmetric, leverage, and profitability on the earnings
management in manufacturing companies listed in Indonesia Stock Exchange in the period
2017-2019. This research used 38 samples which are selected using purposive sampling
technique. This research used secondary data such as financial statement and annual report
of manufacturing companies listed in Indonesia Stock Exchange during 2017-2019. This
research used EViews 11.0 to process the data. The result of this research shown that
information asymmetric and leverage have positive significant effect on earnings
management, while managerial ownership, institutional ownership, and profitability have no
significant effect on earnings management.
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