Ownership Structure and Earnings Management in Indonesian Listed Banks
Journal Title: Journal of Economics and Business - Year 2019, Vol 2, Issue 2
Abstract
We do the study whether the ownership structure has any effect on earnings management in Indonesian listed banks during 2010-2017. Ownership structure consists of managerial, institutional, family and government ownership. Earnings management is measured using Jones modification formula by identifying the value of discretionary accruals. Since the financial ratios used in this sector are different with the ratios for other sectors, then we use two specific ratios: capital adequacy ratio and non-performing loans, together with return on assets, leverage, and size. We take samples from banking companies on the Indonesia Stock Exchange for the period 2010-2017. The analysis used in this study is the multiple linear regression analysis. The finding is that the ownership structure has a significant effect on earnings management.
Authors and Affiliations
Arja Sadjiarto, Chaterine Cinthya Monica, Windasari Rizky Budiarti
Keywords
Related Articles
- EP ID EP597984
- DOI 10.31014/aior.1992.02.02.85
- Views 103
- Downloads 0
Classification of Credit Security in Nigeria: Resolving the Perceived Dichotomy
This article is focused on the classification of credit security in Nigeria with a view to resolving the perceived dichotomy in the categorization. Credit security generally is within the ambit of property law which is c...
Marketing Mix Factors of Educational Services, Accreditation Status, and Image Formation as Intervening Variables on Decisions in Choosing Private University in Palembang: Bina Darma University Palembang
The purpose of this study was to find out and analyze (1) the marketing mix towards the decision to choose Bina Darma University (2) the accreditation status towards the decision to choose Bina Darma University (3) The m...
Economic Impact of Newcastle Disease on Village Chickens – A Case of Bangladesh
Newcastle Disease (ND) is a highly contagious viral disease and makes up to 100 percent mortality in susceptible populations during devastating outbreaks. The households face huge economic losses throughout the year. Sti...
E-Tourism Adoption of the Travel Agencies in Cebu City, Philippines
Information Communication Technology (ICT) plays an active role in the tourism industry. The application and integration of ICT are essential for the success of a tourism enterprise. ICT assists the individual in an ente...
Present Health Status in Bangladesh: Challenges and Achievements
The health status in Bangladesh relies heavily on the government or the public sector for financing and setting overall policies and service delivery mechanisms. Based on a review of secondary data, the paper assesses th...