The purpose of this study is to examine the effect of institutional ownership and managerial ownership on earnings management. By taking the population of manufacturing companies that listed in Indonesia Stock Exchange (IDX) in 2017-2018, this research is conducted using quantitative method with regression analysis. This research showed that institutional ownership and managerial ownership had no effect on corporate earnings management.
Agung Satriya Pambudi (2020); Institutional Ownership, Managerial Ownership And Earning Management; International Journal of Scientific and Research Publications (IJSRP)
10(08) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.10.08.2020.p10483