Pengaruh Kepemilikan Manajerial, Manajemen Laba Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan

Autor:	Hilda Mary, Yoli Hermeizi, Lusiana, Nila Pratiwi, Zefriyenni
Rok vydání:	2021
Předmět:	Nonprobability sampling education.field_of_study Earnings management business.industry Stock exchange Population Real estate Accounting education business Analysis method Panel data
Zdroj:	Jurnal Ekobistek. :16-27
ISSN:	2301-5268 2527-9483
Popis:	This study aims to examine how much influence managerial ownership, earnings management and company size have on company performance. The population in this study was property and real estate companies listed on the Indonesian Stock Exchange (IDX) for the 2014-2018 period. Sampling in this study using purposive sampling method obtained 30 companies with a research period of 5 years from 2014-2018. The analysis method used in this research is panel data analysis using eviews 9. The results obtained partially (t-test) show that managerial ownership and earnings management have no significant effect on firm performance, while firm size has a significant effect on firm performance. The simultaneous results (f-test) of managerial ownership, earnings management and firm size are significant on firm performance. The contribution of managerial ownership, earnings management and company size to company performance is 84%, while the remaining 16% is influenced by other variables that are not included in the model in this study.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::8b67b4ef5ab42bbe3dced316b208735d https://doi.org/10.35134/ekobistek.v10i2.44 Zobrazit plný text záznamu