The Effect of Managerial Ownership and Institutional Ownership on Sustainability Reporting and Their Impact on Earning Management

Authors

  • Listia Aulia Indy University of Sultan Ageng Tirtayasa
  • Lia Uzliawati University of Sultan Ageng Tirtayasa
  • Windu Mulyasari University of Sultan Ageng Tirtayasa

DOI:

https://doi.org/10.54408/jabter.v1i3.48

Keywords:

Managerial Ownership, Institusional Ownership, Sustainability Reporting, Earning Management

Abstract

The purpose of this study is to examine the effect of managerial ownership and institutional ownership on sustainability reporting and their impact on earnings management. This research is a type of quantitative research using purposive sampling method as a sampling method. The data collected comes from the annual reports of companies in the mining sector and the basic and chemical industry sectors listed on the Indonesia Stock Exchange from 2015 to 2019, with data analysis techniques using IBM SPSS V.20 software for windows. The results showed that managerial ownership had no effect on sustainability reporting, while institutional ownership had no effect on sustainability reporting. Sustainability reporting has a negative effect on earnings management.

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Published

2022-02-28

How to Cite

Aulia Indy, L., Uzliawati, L., & Mulyasari, W. (2022). The Effect of Managerial Ownership and Institutional Ownership on Sustainability Reporting and Their Impact on Earning Management. Journal of Applied Business, Taxation and Economics Research, 1(3), 243–256. https://doi.org/10.54408/jabter.v1i3.48