Atma Jaya Accounting Reseach (AJAR)
Vol 4 No 01 (2021): Atma Jaya Accounting Research (AJAR)

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN

Anthony Holly (Universitas Atma Jaya Makassar)
Lukman Lukman (Universitas Atma Jaya Makassar)

Article Info

Publish Date
05 Feb 2021

Abstract

This research is aimed to investigate the impact of managerial ownership, institutional ownership and earning management to financial performance. This research using companies listed in Indonesia Stock Exchange (IDX) as sample in 2016-2018. Sample selected by purposive sampling method. Data type used in this study is quantitative data and analyzed using multiple linear regression analysis to analysis dependent variable, financial performance, and independent variable,managerial ownership, institutional ownership and earning management.The result of the research revealed managerial ownership and earning management has no significant effect on financial performance, but Institutional ownership has positiveandsignificant effect on financial performance

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Journal Info
Atma Jaya Accounting Reseach (AJAR)
Website

Abbrev

AJAR

Publisher

Universitas Atma Jaya Makassar

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan ...