PENGARUH DIVERSIFIKASI OPERASI, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA(BEI) TAHUN 2014-2016)

Abstract

Earnings information is part of financial statements that are used to
determine the performance and accountability of the company manager.
Companies that have a high level of business complexity such as operationally
diversified companies, companies with high leverage are suspected of having the
opportunity to take earnings management actions. To suppress the action of
earnings management, managerial oenership is indicated to reduce the
occurrence of earnings management and so does institutional ownership of
earnings management. This study aims to re-examine the effect to operating
diversification, leverage, managerial ownership and institutional ownership on
earnings management. The study was conducted at mining companies listed on
the Indonesia Stock Exchange in 2014-2016. The sampling. Analysis technique
with multiple linear regression test. Based on the results of research with 33
samples of observation companies, it is known that operating diversification has
no effect on earnings management, leverage does not effect earnings
management, managerial ownership does not effect eranings management and
institutional ownership does not effect earnings managemen.
Keyword : Earnings management, Operating Diversification, Leverage,
Managerial Ownership and Institutional Ownership.