Pengaruh Kinerja Keuangan dan Kinerja Sosial terhadap Perataan Laba Dan Kualitas Laba dengan Kepemilikan Manajerial sebagai Variabel Intervening

Abstract

The objective of this research is to analyze and indetify if there any influence of financial performance and social performance on income smoothing and earning quality with managerial ownership as an intervening. There are 51 of go public manufacturing companies listed in BEI in 2013-2018 periods that is used as samples, which are selected by purposive sampling. The result showed that financial performance has no significant effect on income smoothing, while social performance have a significant positive effect on income smoothing. Financial performance and social performance has no significant effect on earning quality. Managerial ownership cannot mediate the effect between financial performance and social performance on income smoothing also on earning quality.