PENGARUH STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA PADA PERBANKAN SYARIAH DI INDONESIA (Studi Kasus Pada Bank Umum Syariah di Indonesia Periode 2015-2019)

Deshinta Dwi Arumsari

Abstract


The purpose of this research is to determine the effect of ownership structure on
earnings management in Indonesian Islamic banking. The variables tested in this study
consisted of ownership concentration, institutional ownership, family ownership, state
ownership, and earnings management. This study uses agency theory (agency theory)
which explains the relationship between agent and principal. The data collection method
uses the documentation method. The analytical method used is descriptive statistical
analysis, classical assumption test, multiple linear regression test, model accuracy test and
hypothesis testing. Data analysis techniques in this study used Statistical Product and
Service Solutions (SPSS 26). The population in this study were all Islamic commercial
banks registered with the Financial Services Authority (OJK) during the 20152019 period.
The sampling method was carried out by purposive sampling with a total of 11 Islamic
commercial banks used as the research sample.
Keywords: Ownership Concentration, Institutional Ownership, Family

Ownership, State Ownership, And Earnings Management.


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References


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