Effects of Ownership Structure and Company Conditions on Earnings Management

Cynthia Jane, Friska Firnanti

Abstract

This research aims to obtain empirical evidences about effects of ownership structure, return on asset, size, leverage, operating cash flow and sales growth on earnings management. The samples used in this research was secondary data from annual report of non-financial company listed in Indonesia Stock Exchange from 2013-2015. The samples of this research are 285 data using purposive sampling method. The result of this research shows that institutional ownership, return on asset, leverage, operating cash flow and sales growth had effect on earnings management, while managerial ownership, board of director size and firm size had no effect on earnings management.

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Paper Citation


in Harvard Style

Jane C. and Firnanti F. (2018). Effects of Ownership Structure and Company Conditions on Earnings Management.In Proceedings of the 7th International Conference on Entrepreneurship and Business Management - ICEBM Untar, ISBN 978-989-758-363-6, pages 93-98. DOI: 10.5220/0008488700930098


in Bibtex Style

@conference{icebm untar18,
author={Cynthia Jane and Friska Firnanti},
title={Effects of Ownership Structure and Company Conditions on Earnings Management},
booktitle={Proceedings of the 7th International Conference on Entrepreneurship and Business Management - ICEBM Untar,},
year={2018},
pages={93-98},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008488700930098},
isbn={978-989-758-363-6},
}


in EndNote Style

TY - CONF

JO - Proceedings of the 7th International Conference on Entrepreneurship and Business Management - ICEBM Untar,
TI - Effects of Ownership Structure and Company Conditions on Earnings Management
SN - 978-989-758-363-6
AU - Jane C.
AU - Firnanti F.
PY - 2018
SP - 93
EP - 98
DO - 10.5220/0008488700930098