Dharma, Fitra (2015) PENGARUH KONSENTRASI KEPEMILIKAN TERHADAP EARNING QUALITY. In: SEMINAR NASIONAL & CALL FOR PAPER “Peningkatan Daya Saing Daerah di Era Ekonomi Digital dan Masyarakat Ekonomi ASEAN”, 9-10 September 2015, Lampung.

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prosiding FEB 2015 fitra.pdf

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Abstract

This study seeks empirical evidence whether Ownership concentration effect on earnings quality and audit quality are increasing / decreasing the effect of ownership concentration on earnings quality. Using accruals quality model Dechowand Dichev (2002) whichwas followed by Francisetal. (2005)as ameasure ofearnings quality hat distinguish hes between in nate and discretionary accruals. The results showed that the concentration of ownership of a positive effect on accrual quality and also with dicretionary accrual. These results indicate that the demand hyphotesis and monitoring functions play an important role in the company's concentrated ownership in Indonesia. These results indicate that the company has concentrated the better accruals quality because management policies aimed at improving the performance of the company and not the opportunistic motivations.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: DR Fitra dharma
Date Deposited: 01 Aug 2019 07:29
Last Modified: 01 Aug 2019 07:29
URI: http://repository.lppm.unila.ac.id/id/eprint/13276

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