Debby Silvia Simangunsong and Ardianto (2020) The Effect of Controlling hareholders on Earnings Management. International Journal of Innovation, Creativity and Change, 13 (8). pp. 1215-1230. ISSN 2201-1315, eISSN: 2201-1323

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Abstract

The purpose of this study is to analyse how controlling shareholders affects earnings management. This study uses observations from 865 firms listed on the Indonesia Stock Exchange during the 2015-2017 period. This study uses the Ordinary Least Square Regression analysis model with STATA 14.0 software. The results found that the entrenchment effect and alignment effect did not have a significant effect on the level of earnings management. This finding shows that controlling shareholders in both the entrenchment effect and alignment effect are not the main factors in determining earnings management

Item Type:	Article
Uncontrolled Keywords:	Controlling shareholders, Entrenchment effect, Alignment effect, Earnings management.
Subjects:	H Social Sciences H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Debby Silvia Simangunsong NIM041511333086 Ardianto NIDN0029036802
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	07 Apr 2021 12:45
Last Modified:	07 Apr 2021 12:45
URI:	http://repository.unair.ac.id/id/eprint/105328
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