The Effect of Institutional Ownership on the Performance and Earnings Management as the Moderating Variable: Evidence from Indonesia

H Azwir Nasir, Mohamad Ali Abdul Hamid


The aim of this study was to obtain empirical evidence on moderating role of the activity of revenue management practices affect the institutional ownership relationship with the firm performance. The sample used is 57 from 19 blue chip companies listed in Indonesia Stock Exchange during 2009-2011. Data was collected by purposive sampling method and analysis used was the OLS regression. The result showed that the higher institutional ownership shares in the firm, the higher is the firm performance. Further analysis the finding provided the empirical evidence that firms that engaged in earnings management practices have no effect on the activities of institutional ownership with the firm performance.

Aus. J. Acc. Eco. Fin. Vol 1(1), October 2015, P 16-29


Institutional ownership; earnings management; corporate performance

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