JDM (Jurnal Dinamika Manajemen)
Vol 6, No 2 (2015): September 2015 (DOAJ Indexed)

The Effect of Company Diversification towards Earning Management Moderated by Managerial Ownership

Kusumaningtyas, Ratih (Unknown)
Yendrawati, Reni (Unknown)

Article Info

Publish Date
13 Sep 2015

Abstract

This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the companys growth (growth) and leverage have no significant effect on earnings management.

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Journal Info
JDM (Jurnal Dinamika Manajemen)
Website

Abbrev

jdm

Publisher

Universitas Negeri Semarang

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal Dinamika Manajemen [p-ISSN: 2086-0668 | e-ISSN: 2337-5434] issued by the Department of Management, Faculty of Economics, Universitas Negeri Semarang, Indonesia, periodically (every 6 months) in March and September with the aim of disseminating information about the study of knowledge ...