The Effect of Company Ownership Structure on Profit Information with Earnings Opacity as An Intervening Variable
نویسندگان
چکیده
This study aims to determine the effect of Company Ownership Structure on Profit Informative with Earnings Opacity as an intervening variable. The company's ownership structure is measured by looking at percentage controlling shareholders above 50%. informativeness earnings response coefficient (ERC). Meanwhile, opacity proxied smoothing using Eckel index. research population includes manufacturing companies listed Indonesia Stock Exchange for 2016-2020 period. sample selection method used was purposive sampling and 27 were selected a total 135 data. analysis technique multiple linear regression SPSS version 25 software path help online sobel calculator. results this indicate that disclosure has direct significant negative Informativeness. does not act mediator between influence
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ژورنال
عنوان ژورنال: Journal of Applied Business, Taxation and Economics Research
سال: 2023
ISSN: ['2808-263X']
DOI: https://doi.org/10.54408/jabter.v2i5.214