Open AccessPENGARUH KONTROL KELUARGA TERHADAP MANAJEMEN LABA
Author(s) -
Ancilla Sheila Margono,
Yulia Ivana Tanujaya,
Athalia Ariati Hidayat,
Retno Yuliati
Publication year - 2020
Publication title -
jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2477-4782
DOI - 10.46806/ja.v8i2.622
Subject(s) - stock exchange , earnings management , business , shareholder , sample (material) , earnings , accounting , control (management) , finance , economics , management , corporate governance , chemistry , chromatography
The involvement of the family in the company can lead to conflict between the majority (family) and minority shareholders. This study aims to determine whether family control in companies listed on the Indonesia Stock Exchange (IDX) has a significant positive effect on earnings management. Earnings management in this research is measured using the Modified Jones Model. With a sample of 436 non-financial companies listed on the Stock Exchange in the period 2012-2016 and using the generalized least squares (GLS) regression method, the study found that family control had a significant positive effect on earnings management. This indicates that family control in companies listed on the Stock Exchange tends to do earnings management.Keywords: Family Control, Earnings Management, Modified Jones Model