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Ownership concentration, foreign ownership and tunneling in Indonesia [PDF]

open access: yesRajagiri Management Journal, 2023
Purpose – This study aims to examine the effect of ownership concentration and foreign ownership on tunneling activities in Indonesia. Design/methodology/approach – The population in this study were manufacturing companies listed on the Indonesian Stock ...
Trisninik Ratih Wulandari   +1 more
doaj   +3 more sources

Ownership Structure, Debt Policy, and Financial Constraints

open access: yesSriwijaya International Journal of Dynamic Economics and Business, 2021
This study aims to determine how the effect of ownership structure on debt policy with financial constraints as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange in 2015-2019.
Bintang Lazuardi Benteng Buana Muslim   +1 more
doaj   +1 more source

STRUKTUR KEPEMILIKAN DAN FINANCIAL DISTRESS: STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

open access: yesJurnal Reksa, 2021
The purpose of this study was to determine the effect of institutional ownership, insider ownership, government ownership and foreign ownership on the likelihood of companies experiencing financial distress.
Dhealelia Munandari   +1 more
doaj   +1 more source

Kepemilikan Properti Bagi Warga Negara Asing Yang Berkedudukan Di Indonesia

open access: yesProgresif, 2022
In principle, only Indonesian citizens can own land in Indonesia. With the government's program to improve development and the Indonesian economy by promoting investment by bringing in foreign investors, the government issued a policy to regulate ...
Dian Dewi Khasanah
doaj   +1 more source

Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Asing terhadap Manajemen Laba

open access: yesOrganum, 2022
Earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique was purposive sampling and the sample in this study was 10 samples for 5 years. Panel data regression analysis was used
Martinus Robert Hutauruk   +2 more
doaj   +1 more source

Earnings quality, foreign investor and dividends [PDF]

open access: yesSeonmul yeongu, 2022
This study discovers the relation between corporate governance factors and earnings quality and finds that increases in dividends and foreign ownership deter earnings management.
Jong Hwa Lee
doaj   +1 more source

BANK OWNERSHIP, MODE OF ENTRY, AND CREDIT ALLOCATION TO MSMEs

open access: yesTrikonomika, 2021
Micro, small, and medium enterprises (MSMEs) have strategic roles in economic structure, especially in developing countries, so, they need supports from the banking industry, including foreign banks, by giving loans they need. This study aims to find the
Rahmat Setiawan   +2 more
doaj   +1 more source

Aspek Finansial Dan Aspek Kepemilikan Dalam Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia

open access: yesJurnal Akademi Akuntansi, 2022
This research aims to explain the influence of financial aspects such as liquidity, firm size, working capital, sales growth, and ownership aspects such as managerial ownership, institutional ownership, government ownership, foreign ownership, family ...
Natasia Alinsari, Lina Devita Putri
doaj   +1 more source

The Effect of Foreign Ownership and Foreign Board Commissioners on Tax Avoidance

open access: yesJournal of Economics, Business & Accountancy Ventura, 2020
This study aims to provide empirical evidence of the influence of foreign ownership and foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance, measured using an effective tax rate proxy (ETR), and the independent ...
Eddy Suranta   +2 more
doaj   +1 more source

THE ROLE OF INDEPENDENT COMMISSIONERS IN MODERATING THE EFFECT OF FAMILY OWNERSHIP AND FOREIGN OWNERSHIP ON DIVIDEND POLICY

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2021
The purpose of this study is to obtain empirical evidence regarding the effect of family ownership and foreign ownership on dividend policy and to examine the role of independent commissioners in moderating the effect of family ownership and foreign ...
Mnune T.D., Purbawangsa I.B.A.
doaj   +1 more source

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