PENGARUH MULTIPLE LARGE SHAREHOLDER, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS & PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA DI INDUSTRI PERBANKAN INDONESIA
Keywords:
Profitability, Company Growth, Earnings ManagementAbstract
This study aims to examine the effect of Multiple Large Shareholder, Institutional Ownership, Profitability & Company Growth on Earnings Management in the Indonesian Banking Industry. This study uses data from Indonesian banking companies listed on the Indonesia Stock Exchange. The hypothesis in this study was tested with descriptive statistics and using multiple linear regression method. The results of this study prove that Multiple Large Shareholder and Profitability have a negative effect on Earnings Management, Institutional Ownership and Company Growth have no effect on Earnings Management.References
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