Jurnal Manajemen Dan Bisnis Ekonomi
Vol. 1 No. 3 (2023): JULI : JURNAL MANAJEMEN DAN BISNIS EKONOMI

Pengaruh Tata Kelola Perusahaan Terhadap Volatilitas Laba (Studi Empiris Pada Perusahaan IPO di Indonesia)

Johanes Tarigan (Universitas Lampung)
Agus Zahron Idris (Universitas Lampung)

Article Info

Publish Date
02 Jul 2023

Abstract

This study aims to determine the effect of institutional ownership, managerial ownership, and the proportion of independent commissioners on profit volatility in companies carrying out Initial Public Offerings (IPO) during 2018 - 2020 with sales growth as a control variable. The research method uses quantitative methods. The population in this study are companies that carry out Initial Public Offerings (IPO) on the Indonesian Stock Exchange. Based on the sample selection criteria, a sample of 152 companies was obtained. The data analysis technique used was descriptive statistical analysis, classical assumption test, F test and T test. The results showed that institutional ownership and managerial ownership had no effect on earnings volatility. Meanwhile, the disclosure of the proportion of independent commissioners has an effect on earnings volatility.

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Journal Info
Jurnal Manajemen Dan Bisnis Ekonomi
Website

Abbrev

JMBE

Publisher

INSTITUT TEKNOLOGI DAN BISNIS SEMARANG

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...