ANALISIS PENGARUH STRUKTUR KEPEMILIKAN, KINERJA KEUANGAN DAN RISIKO KEUANGAN TERHADAP MANAJEMEN LABA RIIL

https://doi.org/10.34308/eqien.v10i2.591

Authors

  • Ellyne Ethica Sari Ekonomi dan Bisnis/ Akuntansi, Universitas Muhammadiyah Surakarta
  • Triyono Triyono Ekonomi dan Bisnis/ Akuntansi, Universitas Muhammadiyah Surakarta

Keywords:

Managerial Ownership Structure, Financian Performance, Financian Risk, Real EarningssManagement

Abstract

This purpose of this study analyzed the effect of Managerial Ownership Structure (SKM), Financian Performance (ROA), Financian Risk (RK) on Real Earnings Management. The study is based on secondary data from the annual financial statements on banking sub-sector companies listed on the Indonesia Stock Exchange for the period 2016-2020. The data are taken from the website.idx.co.id. Sampling method used purposive sampling and the analysis method used multiple regression. The result showed that the SKM and RK variables have no effect on Real Earnings Management while the ROA variable has a significant effect on Real Earnings Management. The implication result of this study was the possibility of earnings having low quality and encouraging earnings management.

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Published

2022-05-31

How to Cite

Sari, E. E., & Triyono, T. (2022). ANALISIS PENGARUH STRUKTUR KEPEMILIKAN, KINERJA KEUANGAN DAN RISIKO KEUANGAN TERHADAP MANAJEMEN LABA RIIL. Eqien - Jurnal Ekonomi Dan Bisnis, 10(2), 82–87. https://doi.org/10.34308/eqien.v10i2.591

Issue

Vol. 10 No. 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS

Section

Articles

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