THE EFFECT OF MANAGERIAL OWNERSHIP, INSTITUSIONAL OWNERSHIP, FOREIGN OWNERSHIP AND INFORMATION ASYMMETRY ON INFORMATIVE EARNINGS MANAGEMENT (Empirical Study on Mining Companies Listed in Indonesian Stock Exchange 2015-2020)

Abstract

This study aims to determine effect of managerial ownership, institutional ownership, foreign ownership and information asymmetry on informative earnings management. The study was conducted on mining companies listed ln Indonesian Stock Exchange for the 2015-2020 period. The sample selection technique used purposive sampling and obtained 108 samples as observation material. The analytical technique used logistic regression analysis. The result showed that managerial ownership, institutional ownership and foreign ownership has effect on informative earnings management, whiIe information asymmetry has no effect related to information earnings management.