PENGARUH STRUKTUR KEPEMILIKAN DAN SPECIAL PURPOSE ENTITY (SPE) TERHADAP MANAJEMEN LABA BAGI REGULATOR PASAR MODAL

Abstract

ABSTRACT

The purpose of this study is to find out the existence of fraud in the special purpose entity by the acquisition company, especially manufacturing, which is on the IDX in 2015-2017. The independent variable is the ownership structure and special purpose entity, the independent variable of earnings management for the capital market regulator.

The sampling method used is purposive sampling method. The analytical technique used is multiple linear regression analysis. Based on square R, it is seen that the ownership structure and special purpose entity to earnings management for capital market regulators is 3.4%. The data used are secondary data, the ownership structure and special purpose entity variables have no significant effect on earnings management.

Keywords: ownership structure, special purpose entity to earnings management for capital market regulators.