Pengaruh Struktur Kepemilikan Dan Manajemen Laba Terhadap Kinerja Keuangan. (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)

///Pengaruh Struktur Kepemilikan Dan Manajemen Laba Terhadap Kinerja Keuangan. (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)

Pengaruh Struktur Kepemilikan Dan Manajemen Laba Terhadap Kinerja Keuangan. (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)

Oleh :
M u s p a
Dosen STIM Nitro Makassar

Abstract

This research is intended to examine the significancy influence of ownership structure, and Earning Management to Financial Performance.
This research uses explanatory design with secondary data in manufacturing companies at Indonesian Stock Exchange. Sample is totaled at 20 companies by using purposive method sampling for 6-years observations; therefore, total number of observation is 120.
Model used in this research is multiple regression analyisis trought SPSS. This basic model intended to analyze in estimating strengths of causal relationship both directly variables.
The result of this research has shown that; (1) ownership structure influences positive and significan to financial performance, (2) earning management does not influence positive and significantly to financial performance.

Key words :    Ownership Structure, Earning Management,  and Financial Performance

By | 2015-08-21T03:52:59+00:00 August 21st, 2015|Volume 5, No. 1 Agustus 2011|0 Comments

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