股权结构对盈余管理的影响:来自印尼证券交易所的证据

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2022-01-01 DOI:10.32602/jafas.2022.007

Erna Wati, O. Gultom

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引用次数: 3

摘要

摘要目的:本文采用杠杆率、公司规模、盈利能力和公司成长性为控制变量，检验股权结构对盈余管理的影响。此外，本研究旨在找出哪种类型的所有权对印度尼西亚的盈余管理有更大的影响，因此作者将所有类型的公司所有权作为自变量。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Impact of Ownership Structure on Earnings Management: Evidence from the Indonesian Stock Exchange

Accepted 24.12.2021 Abstract Purpose: This research was conducted to test whether ownership structure has an influence on earnings management using the control variables of leverage, company size, profitability, and company growth. Moreover, this research aims to find out what type of ownership has more influence on earnings management in Indonesia therefore the authors focus on all types of company ownership as independent variables.

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journal of accounting finance and auditing studies (JAFAS)

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