Perusahaan Keluarga dan Manajemen Laba
نویسندگان
چکیده
Latar Belakang: Perusahaan-perusahaan di Asia umumnya dikendalikan oleh keluarga dan konsentrasi kepemilikan sahamnya cukup tinggi. Literatur menyediakan argumentasi yang inkonklusif terkait asosiasi antara perusahaan manajemen laba. Di satu sisi, entrenchment hypothesis memprediksi bahwa menggunakan laba secara agresif. sisi lain, akan menghindari dijelaskan alignment hypothesis.Tujuan: Penelitian ini bertujuan untuk menginvestigasi keluarga.Metode Penelitian: sampel manufaktur dari tahun 2017-2019 dengan berjumlah 389 observasi. Variabel independen utama yaitu keluarga. dependen yakni diukur riil akrual. Analisis regresi OLS digunakan menguji hipotesis.Hasil menemukan akrual rill tidak lebih besar daripada non-keluarga.Keterbatasan Perusahaan hanya pengukuran.Keaslian/Novelty mengembangkan penelitian sebelumnya proksi akrual, sementara mendapatkan hasil komprehensif. Selain itu, juga memperluas saham dewan komisaris direksi reputasi website corporate image reward.
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ژورنال
عنوان ژورنال: Reviu Akuntansi dan Bisnis Indonesia
سال: 2022
ISSN: ['2716-4977', '2721-2238']
DOI: https://doi.org/10.18196/rabin.v6i2.15856