The Effect of Institutional Ownership, Managerial Ownership and Deferred Tax Expense on Earnings Management in Indonesia

Autor:	Sri Luna Murdianingrum, Indra Kusumawardhani
Rok vydání:	2021
Předmět:	Labour economics Earnings management Deferred tax Business
Zdroj:	RSF Conference Series: Business, Management and Social Sciences. 1:243-250
ISSN:	2807-5803 2807-6699
DOI:	10.31098/bmss.v1i3.325
Popis:	The goal of this research was to see how Institutional Ownership, Managerial Ownership, and Deferred Tax Expense affected Earnings Management. In this study, 811 non-financial businesses listed on the Indonesia Stock Exchange from 2017 to 2019 were used as a sample. The independent factors in this study were Institutional Ownership, Managerial Ownership, and Deferred Tax Expense, while the dependent variable was Earnings Management. Multiple linear regression analysis was used to analyze the data in this study. This study's findings suggest that institutional and managerial ownership have an impact on earnings management. The Variable for Deferred Tax Expenses has no effect.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::f4c4f5777f09bdac950688e503ad904d https://doi.org/10.31098/bmss.v1i3.325 Zobrazit plný text záznamu