PENGARUH MULTIPLE LARGE SHAREHOLDER, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS & PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA DI INDUSTRI PERBANKAN INDONESIA
DOI:
https://doi.org/10.35384/jamie.v1i1.420Keywords:
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
Alexander, N. (2019). Ownership Structure and Earnings Management. GATR Accounting and Finance Review, 4(2), 38–42. https://doi.org/10.35609/afr.2019.4.2(1)
Alexander, N., & Hengky, H. (2017). Factors Affecting Earnings Management in the Indonesian Stock Exchange. GATR Journal of Finance and Banking Review, 2(2), 08–14. https://doi.org/10.35609/jfbr.2017.2.2(2)
Alzoubi, E. S. S. (2016). International Journal of Accounting & Information Management For Authors Ownership structure and earnings management: evidence from Jordan. International Journal of Accounting & Information Management, 24(2), 1–20. http://dx.doi.org/10.1108/IJAIM-06-2015-0031
Andrei Shleifer, & Vishny, R. W. (1997). A Survey of Corporate Governance Andrei. PhD Proposal, 1(2), 737–783.
Beaver, W. H., & Engel, E. E. (1996). Discretionary behavior with respect to allowances for loan losses and the behavior of security prices. Journal of Accounting and Economics, 22(1–3), 177–206. https://doi.org/10.1016/S0165-4101(96)00428-4
Effendi, E., & Rahmadanti, R. (2021). The Effect of Disclosure of Other Comprehensive Income , Profitability , Leverage , and Company Size on Earnings Management ( Study on Financing Institutions Sub-Sector Service Companies Listed on the Indonesia Stock Exchange for the 2018-2019 Period ). Journal of Management, 12(1), 243–252.
Hastriyana, A., & Taqwa, S. (2019). Pengaruh Multiple Large Shareholder Terhadap Nilai Perusahaan. Jurnal Eksplorasi Akuntansi, 1(3), 1080–1095. https://doi.org/10.24036/jea.v1i3.129
Herlina Harahap, S. (2021). Analysis of the Impact of Managerial Ownership, Institutional Ownership, Firm Size, Leverage, Profitability and Sales Growth Toward Earnings Management in Manufacturing Companies Listed on IDX in the 2015-2019 Period. International Journal of Research Publications, 69(1), 273–286. https://doi.org/10.47119/ijrp100691120211678
Hidayat, T.; Masyita, D.; Nidar, S.R.; Ahmad, F.; Syarif, M.A.N. (2022). Early Warning Early Action for the Banking Solvency Risk in the COVID-19 Pandemic Era: A Case Study of Indonesia. Economies, 10, 6. https://doi.org/10.3390/economies10010006
Hidayat, T. (2016). The impact of financial conglomeration on risk and return performance in Indonesia banking industry. International Journal of Finance, Insurance and Risk Management, 6(2), 1135-1145.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate Governance: Values, Ethics and Leadership, 3(1976), 77–132. https://doi.org/10.2139/ssrn.94043
Jeong, J., & Piao, W. (2019). The Effect of Multiple Large Shareholders on the Firm’s Value in China. 106(Febm), 15–20. https://doi.org/10.2991/febm-19.2019.4
Jiang, F., Ma, Y., & Wang, X. (2020). Multiple blockholders and earnings management. Journal of Corporate Finance, 64(July 2019), 101689. https://doi.org/10.1016/j.jcorpfin.2020.101689
Kamil, I. (2018). PENGARUH PERATURAN BANK INDONESIA NOMOR 18/17/PBI/2016 TENTANG UANG ELEKTRONIK TERHADAP KESEHATAN BANK PEMBANGUNAN DAERAH (STUDI PADA PT. BANK PEMBANGUNAN DAERAH SUMATERA SELATAN DAN BANGKA BELITUNG). 125.
Kirana, Candra Anindya, & Nova Novita. 2021 Remunerasi Direksi, Disparitas Gaji Antar Direksi dan Kinerja Perusahaan. Jurnal Akuntansi Kontemporer. Vol 13 no 2, 81-95
Lassoued, N., Ben Rejeb Attia, M., & Sassi, H. (2017). Earnings management and ownership structure in emerging market: Evidence from banking industry. Managerial Finance, 43(10), 1117–1136. https://doi.org/10.1108/MF-11-2015-0312
Maury, B., & Pajuste, A. (2005). Multiple large shareholders and firm value. Journal of Banking and Finance, 29(7), 1813–1834. https://doi.org/10.1016/j.jbankfin.2004.07.002
Priyanto, S., & Kunci, K. (2017). Pengaruh Asset Growth , Leverage dan Earning Variability Terhadap Beta Saham Pada Perusahaan Jakarta Islamic Indeks Di Bursa Efek Indonesia. 6(1), 44–62.
Rahmawati, A., & Fajri, R. (2021). Firm Size, Leverage, Dividend Policy, Ownership Structure, Earning Management: Evidence in Indonesia Stock Exchange. Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020), 176(ICoSIAMS 2020), 64–71. https://doi.org/10.2991/aer.k.210121.010
Rufai, I., Adelopo, I., & Olumuyiwa, Y. G. (2019). The impacts of multiple large ownership structure on board independence. International Journal of Accounting, Auditing and Performance Evaluation, 15(1), 1. https://doi.org/10.1504/ijaape.2019.10017582
Simplice, A. (2016). Munich Personal RePEc Archive Monetary Unions A G D I Working Paper. 70234, 1–24. http://clok.uclan.ac.uk/25161/1/25161 Education-in-the-Diffusion-of-Knowledge-with-Mobile-for-Inclusive-dev.pd.pdf
Sparta, Nadya Trinova. 2019. Pengaruh Multiple Large Shareholder, Kepemilikan Institusional, Profitabilitas & Pertumbuhan Perusahaan terhadap Manajemen Laba di Industri Perbankan Indonesia. Journal of Economics, Business, and Accountancy Ventura Vol. 22, No. 3, Desember 2019 – Maret 2020, pages 360 – 371
Sparta. 2017. ANALISIS PENGARUH EFISIENSI DAN KECUKUPAN MODAL TERHADAP KINERJA KEUANGAN PADA BANK PEMBANGUNAN DAERAH DI INDONESIA.Jurnal Ekonomi dan Bisnis. Volume 20 No. 1.
Zhao, S., Lin, Q., Ran, J., Musa, S. S., Yang, G., Wang, W., Lou, Y., Gao, D., Yang, L., He, D., & Wang, M. H. (2020). Preliminary estimation of the basic reproduction number of novel coronavirus (2019-nCoV) in China, from 2019 to 2020: A data-driven analysis in the early phase of the outbreak. International Journal of Infectious Diseases, 92, 214–217
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Journal of Accounting, Management and Islamic Economics
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract Views: 186
| 
File Downloads: 134
