STRUKTUR KEPEMILIKAN, USIA CEO DAN PRAKTIK MANAJEMEN LABA: STUDI PADA CONSUMER GOODS INDUSTRY

Authors

  • Andira Dzulkarnain Indonesia Banking School
  • Nova Novita Indonesia Banking School

DOI:

https://doi.org/10.35384/jamie.v1i2.459

Keywords:

Family Ownership, Institutional Ownership, CEO Characteristic, CEO Age, Earnings Management, Firm’s Size, Firm’s Age

Abstract

The purpose of this research is to find the influence of family ownership, institutional ownership, and the age of CEO towards earnings management. The sample in this research are 30 manufacture companies from consumer goods industry. The sampling technique in this research using purposive sampling. By using panel data analysis we find that family ownership is not have any influence on earnings management. While the age of CEO and institutional ownership have the influence on earnings management.

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Published

2023-12-16

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Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, Desember 2023

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