The Effect of Institutional Ownership and Leverage towards Profit Management in Consumer Goods Industry Listed in BEI

Authors

  • Bambang Leo Handoko Bina Nusantara University

DOI:

https://doi.org/10.21512/bbr.v6i3.951

Keywords:

institutional ownership, leverage and earnings management

Abstract

Earning management is usually used by the company as shortcut to make up their financial statement to fulfill some criteria for certain purpose. This research is empirical research which aimed is to examine the influence of institutional ownership and leverage to earnings management. This study takes sample from companies in the consumer goods sector at the Jakarta Stock Exchange, which were published in financial report from 2008-2011. The method of analysis of this research used multiple regression analysis. The results of this study show that (1) institutional ownership had not significant influence to earnings management sig.0,129>0,05, (2) leverage had not significant influence to earnings management sig. 0,481>0,05 and (3) simultaneously of institutional ownership and leverage had not significant influence to earnings management
0,249>0,05.

Dimensions

Plum Analytics

Author Biography

Bambang Leo Handoko, Bina Nusantara University

Management Department

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Published

2015-11-30
Abstract 701  .
PDF downloaded 454  .