Pengaruh Kepemilikan Manajerial, Manajemen Laba Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan

Abstract

This study aims to examine how much influence managerial ownership, earnings management and company
 size have on company performance. The population in this study was property and real estate companies
 listed on the Indonesian Stock Exchange (IDX) for the 2014-2018 period. Sampling in this study using
 purposive sampling method obtained 30 companies with a research period of 5 years from 2014-2018. The
 analysis method used in this research is panel data analysis using eviews 9.
 The results obtained partially (t-test) show that managerial ownership and earnings management have no
 significant effect on firm performance, while firm size has a significant effect on firm performance. The
 simultaneous results (f-test) of managerial ownership, earnings management and firm size are significant on
 firm performance. The contribution of managerial ownership, earnings management and company size to
 company performance is 84%, while the remaining 16% is influenced by other variables that are not
 included in the model in this study.