{"id":"https://openalex.org/W4366321745","doi":"https://doi.org/10.34208/ejatsm.v2i4.1845","title":"Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Karakteristik Perusahaan terhadap Manajemen Laba","display_name":"Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Karakteristik Perusahaan terhadap Manajemen Laba","publication_year":2022,"publication_date":"2022-12-31","ids":{"openalex":"https://openalex.org/W4366321745","doi":"https://doi.org/10.34208/ejatsm.v2i4.1845"},"language":"en","primary_location":{"id":"doi:10.34208/ejatsm.v2i4.1845","doi":"https://doi.org/10.34208/ejatsm.v2i4.1845","is_oa":true,"landing_page_url":"http://dx.doi.org/10.34208/ejatsm.v2i4.1845","pdf_url":"https://jurnaltsm.id/index.php/EJATSM/article/download/1845/1102","source":{"id":"https://openalex.org/S4387285023","display_name":"E-Jurnal Akuntansi TSM","issn_l":"2775-8907","issn":["2775-8907"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"E-Jurnal Akuntansi TSM","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnaltsm.id/index.php/EJATSM/article/download/1845/1102","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5014255216","display_name":"Valensia Valensia","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Valensia Valensia","raw_affiliation_strings":["Trisakti School of Management"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Trisakti School of Management","institution_ids":["https://openalex.org/I147337026"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5081778487","display_name":"Ita Trisnawati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ita Trisnawati","raw_affiliation_strings":["Trisakti School of Management"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Trisakti School of Management","institution_ids":["https://openalex.org/I147337026"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I147337026"],"apc_list":null,"apc_paid":null,"fwci":1.5755,"has_fulltext":true,"cited_by_count":6,"citation_normalized_percentile":{"value":0.84623468,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":96},"biblio":{"volume":"2","issue":"4","first_page":"603","last_page":"616"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9750999808311462,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9750999808311462,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.022600000724196434,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9929999709129333},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.9860000014305115},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":1.0},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.8199999928474426},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9800000190734863},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.7630000114440918},{"id":"https://openalex.org/keywords/sales-growth","display_name":"sales growth","score":0.9980000257492065},{"id":"https://openalex.org/keywords/free-cash-flow","display_name":"free cash flow","score":0.9990000128746033},{"id":"https://openalex.org/keywords/non-financial-firms","display_name":"non-financial firms","score":0.7829999923706055},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.972000002861023}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7405382394790649},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7184597253799438},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6882104277610779},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.614223837852478},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.5950601696968079},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.5429813861846924},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.5376779437065125},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.49628716707229614},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.46531036496162415},{"id":"https://openalex.org/C2780334105","wikidata":"https://www.wikidata.org/wiki/Q9297784","display_name":"Free cash flow","level":3,"score":0.4422222077846527},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4310513138771057},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.3009822964668274},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2061278522014618},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.1766178011894226},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.05592614412307739},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.34208/ejatsm.v2i4.1845","doi":"https://doi.org/10.34208/ejatsm.v2i4.1845","is_oa":true,"landing_page_url":"http://dx.doi.org/10.34208/ejatsm.v2i4.1845","pdf_url":"https://jurnaltsm.id/index.php/EJATSM/article/download/1845/1102","source":{"id":"https://openalex.org/S4387285023","display_name":"E-Jurnal Akuntansi TSM","issn_l":"2775-8907","issn":["2775-8907"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"E-Jurnal Akuntansi TSM","raw_type":"journal-article"},{"id":"pmh:oai:ojs.jurnaltsm.id:article/1845","doi":null,"is_oa":true,"landing_page_url":"https://jurnaltsm.id/index.php/EJATSM/article/view/1845","pdf_url":null,"source":{"id":"https://openalex.org/S4387285023","display_name":"E-Jurnal Akuntansi TSM","issn_l":"2775-8907","issn":["2775-8907"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2775-8907","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.34208/ejatsm.v2i4.1845","doi":"https://doi.org/10.34208/ejatsm.v2i4.1845","is_oa":true,"landing_page_url":"http://dx.doi.org/10.34208/ejatsm.v2i4.1845","pdf_url":"https://jurnaltsm.id/index.php/EJATSM/article/download/1845/1102","source":{"id":"https://openalex.org/S4387285023","display_name":"E-Jurnal Akuntansi TSM","issn_l":"2775-8907","issn":["2775-8907"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"E-Jurnal Akuntansi TSM","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4366321745.pdf","grobid_xml":"https://content.openalex.org/works/W4366321745.grobid-xml"},"referenced_works_count":15,"referenced_works":["https://openalex.org/W2131415916","https://openalex.org/W2512975357","https://openalex.org/W2752617332","https://openalex.org/W2896248312","https://openalex.org/W2912873951","https://openalex.org/W2964406698","https://openalex.org/W2964588086","https://openalex.org/W2967937729","https://openalex.org/W3082316932","https://openalex.org/W3093197922","https://openalex.org/W3128876146","https://openalex.org/W3161647955","https://openalex.org/W3165655530","https://openalex.org/W4239883852","https://openalex.org/W4285341100"],"related_works":["https://openalex.org/W7218004021","https://openalex.org/W7217712571","https://openalex.org/W2993311596","https://openalex.org/W4401405192","https://openalex.org/W7217738510","https://openalex.org/W4384949612","https://openalex.org/W2620500236","https://openalex.org/W7070612304","https://openalex.org/W4402045216","https://openalex.org/W2995075357"],"abstract_inverted_index":{"The":[0,39,76,96],"purpose":[1],"of":[2,13,41,57,67,88,98],"this":[3,42,80,89,99],"study":[4,62,81,100],"was":[5],"to":[6],"obtain":[7],"empirical":[8],"evidence":[9],"about":[10],"the":[11,14,36,55,86],"effect":[12,110,126],"independent":[15],"variables":[16],"namely":[17],"managerial":[18,115],"ownership,":[19,21,116,118],"institutional":[20,117],"firm":[22,119],"size,":[23,120],"leverage,":[24,121],"profitability,":[25],"sales":[26,122],"growth,":[27],"and":[28,85,104],"free":[29,105],"cash":[30,106],"flow":[31,107],"on":[32,111,127],"earnings":[33,112,128],"management":[34],"as":[35],"dependent":[37],"variable.":[38],"population":[40],"research":[43,90],"are":[44],"non-financial":[45],"firms":[46],"that":[47,102],"listed":[48],"in":[49,79],"Indonesia":[50],"Stock":[51],"Exchange":[52],"(IDX)":[53],"during":[54],"period":[56],"2019":[58],"until":[59],"2021.":[60],"This":[61],"uses":[63],"a":[64],"total":[65],"sample":[66,77],"116":[68],"companies":[69],"or":[70],"348":[71],"data":[72],"for":[73],"3":[74],"periods.":[75],"selection":[78],"used":[82,92],"purposive":[83],"sampling":[84],"analysis":[87],"test":[91],"multiple":[93],"regression":[94],"methods.":[95],"results":[97],"indicate":[101],"profitability":[103],"have":[108,124],"an":[109],"management,":[113],"meanwhile":[114],"growth":[123],"no":[125],"management.":[129]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2023-04-20T00:00:00"}
