Ownership Structure and Earning Management: Empirical Study on Listed Company in Indonesia Stock Exchange Period 2008-2012

Dewa, Saputra and Mukhtaruddin, Maukhtaruddin and Eka Meirawati, Meirawati and M. Hikam Ardiansyah, Hikam (2014) Ownership Structure and Earning Management: Empirical Study on Listed Company in Indonesia Stock Exchange Period 2008-2012. Asean Academic Research Journal of Social Science and Humanities , 1 (24). pp. 24-40. ISSN 2278-859X

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    Abstract

    The listed companies in Indonesia Stock Exchange generally have already had their ownership structure - separating owners and managers. Such structure may create agency conflict between two parties. Their different role leads to the earning management which requires some mechanism to control the agency conflict. This research, was aimed at identifying the influence of ownership either institutional, managerial, foreign, and concentrated ownership) on the earnings management.The population of this research consisted of all company listed on the Indonesia Stock Exchange in 2008-2012. Thirty two samples were selected using the purposive sampling. technique. This research used logistic regression model and descriptive statistics approach for the analysis.The research result show that the institutional and managerial ownership had negative and insignificant on the earnings management respectively. The foreign, family, and concentrate ownership had positive and insignificant influence: on the earnings management respectively. This research has its limitation, that is. using only 32 samples and the statistical analysis did not point to significant result.

    Item Type: Article
    Uncontrolled Keywords: Agency Theory, Ownership Stucture, Earning Management
    Subjects: H Social Sciences > H Social Sciences (General)
    H Social Sciences > HC Economic History and Conditions
    Divisions: Faculty of Economics
    Depositing User: Muchtar Indana
    Date Deposited: 22 Aug 2014 08:47
    Last Modified: 22 Aug 2014 08:47
    URI: http://eprints.unsri.ac.id/id/eprint/4681

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