The Influence Of Institutional Ownership, Public And Share Presentationleverage On Profit Management Idx 2016-2018
DOI:
https://doi.org/10.32528/issh.v2i3.427Keywords:
Kepemilikan Institusional, Presentase Saham Publik, Leverage ManajemenAbstract
The aim of this research is to investigate the influence of institutional ownership, percentage of public shares andleverage on earnings management of manufacturing companies listed on the IDX for the 2016-2018 period. This research is a type of quantitative research using sampling techniquespurposive sampling with a population of 123 companies. There were 34 selected companies with a sample of 102 companies used. The data analysis technique used is multiple linear regression analysis. The results of this study are that the institutional ownership variable has no effect on earnings management in manufacturing companies listed on the IDX for the 2016-2018 period. The percentage of public shares shows that there is no influence on the earnings management of manufacturing companies listed on the IDX for the 2016-2018 period. While variablesleverage effect on earnings management in manufacturing companies listed on the IDX for the 2016-2018 period. The coefficient of determination test yields 11.5% earnings management variable influenced by institutional ownership, percentage of public shares andleverage while the remaining 88.5% earnings management is influenced by other factors not included in this study.
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