Pengaruh Pertumbuhan Penjualan Terhadap Manajemen Laba dengan Kepemilikan Manajerial Sebagai Variabel Moderasi
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Institusion

Universitas Katolik Musi Charitas

Author

Febriyan, Ivan

Subject

HB Economic Theory 

Datestamp

2024-03-01 12:14:09 

Abstract :
This research aims to determine the effect of sales growth on earnings management with managerial ownership as a moderating variable by focusing on manufacturing companies listed on the Indonesia Stock Exchange in the 2020-2022 observation period. The data used is secondary data with the research method is moderated regression. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and a sample of 154 samples was obtained. Hypothesis testing is carried out using simple regression analysis. The results of this research indicate that managerial ownership has no influence between sales growth and earnings management. 

File :
EA-2024-2021064-abstract.pdf
EA-2024-2021064-chapter2.pdf
EA 2024-2021064-chapter4.pdf
EA-2024-2021064-complete.pdf
EA-2024-2021064-attachment.pdf
EA-2024-2021064-chapter5.pdf
EA-2024-2021064-chapter3.pdf
EA-2024-2021064-reference.pdf
EA-2024-2021064-summary_id.pdf
EA-2024-2021064-chapter1.pdf
EA-2024-2021064-cover.pdf
EA-2024-2021064-tableofcontent.pdf