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Title: Pengaruh ceo duality, interlocking directorship, kepemilikan asing dan earning power terhadap manajemen laba
Authors: Sarah
Advisors: Atiqah
Keywords: CEO duality;earnings management;earnings power;foreign ownership;managerial ownership
Issue Date: 26-Mar-2019
Publisher: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: This study to examine the effects of CEO duality, interlocking directorship, foreign ownership, and earnings power on earnings management. This study used a sample of companies listed in the LQ-45 index on the Indonesia Stock Exchange during the 2014-2017 period. The number of companies sampled in this study used 20 companies for 4 years, total sample research is 80 of the financial and annual reports. The method used the purposive sampling method. Earnings management in this study used the Discretionary Accruals (DAC) proxy. Hypothesis testing in this study uses multiple linear regression analysis with the help of SPSS version 23 software. The results of this study indicates that CEO duality and interlocking directorship have no effects on earnings management, while foreign ownership and earnings power have an effects on earnings management.
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