%A NIM.: 16830036 Linda Damayanti Nur Hardiningtyas
%O Pembimbing: Sunarsih, S.E.,M.Si.
%T PENGARUH KEPEMILIKAN INSTITUSIONAL, KINERJA PERUSAHAAN, KEBIJAKAN HUTANG, UKURAN PERUSAHAAN DAN EARNING PER SHARE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG MASUK DALAM DAFTAR EFEK SYARIAH
TAHUN 2014-2018
%X This study aims to test empirically the effect of institutional ownership, company performance, debt policy, company size and earnings per share (EPS) on earnings management. This study used a purposive sampling method to determine the research sample. The research sample consisted of 20 consumer goods industry companies listed on the Sharia Securities List (DES) 2014-2018. The data analysis method used in this research is panel data regression analysis. The results showed that institutional ownership, company performance, debt policy, company size, and earnings per share (EPS) simultaneously had a significant effect on earnings management. Partially, institutional ownership and earnings per share (EPS) have no effect on earnings management. Meanwhile, company performance, debt policy and company size have a positive and significant effect on earnings management
%K Manajemen laba; agency theory; laporan keuangan; CEO
%D 2020
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib46358