The Effect of Managerial Ownership and Institutional Ownership on Sustainability Reporting and Their Impact on Earning Management
نویسندگان
چکیده
The purpose of this study is to examine the effect managerial ownership and institutional on sustainability reporting their impact earnings management. This research a type quantitative using purposive sampling method as method. data collected comes from annual reports companies in mining sector basic chemical industry sectors listed Indonesia Stock Exchange 2015 2019, with analysis techniques IBM SPSS V.20 software for windows. results showed that had no reporting, while reporting. Sustainability has negative
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ژورنال
عنوان ژورنال: Journal of Applied Business, Taxation and Economics Research
سال: 2022
ISSN: ['2808-263X']
DOI: https://doi.org/10.54408/jabter.v1i3.48