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PENGARUH STRUKTUR KEPEMILIKAN DAN SPECIAL PURPOSE ENTITY (SPE) TERHADAP MANAJEMEN LABA BAGI REGULATOR PASAR MODAL

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH STRUKTUR KEPEMILIKAN DAN SPECIAL PURPOSE ENTITY (SPE) TERHADAP MANAJEMEN LABA BAGI REGULATOR PASAR MODAL
 
Creator Nuzuli, Zakiyatul Mafazzah
Diana, Nur
Mawardi, Muhammad Cholid
 
Description ABSTRACTThe purpose of this study is to find out the existence of fraud in the special purpose entity by the acquisition company, especially manufacturing, which is on the IDX in 2015-2017. The independent variable is the ownership structure and special purpose entity, the independent variable of earnings management for the capital market regulator.The sampling method used is purposive sampling method. The analytical technique used is multiple linear regression analysis. Based on square R, it is seen that the ownership structure and special purpose entity to earnings management for capital market regulators is 3.4%. The data used are secondary data, the ownership structure and special purpose entity variables have no significant effect on earnings management.Keywords: ownership structure, special purpose entity to earnings management for capital market regulators.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-02-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/2375
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/2375/2222
 
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