Analisis Struktur Kepemilikan dan Perannya Terhadap Praktik Manajemen Laba Perusahaan

Abstract

This article studies the analysis of ownership structure and its role toward the corporate profits management practice. Separation of the company owner (principal) and the manager (agent) causes differences in information asymmetry between owners and managers who lead managers to act in an opportunistic self-interest and ignore the interests of shareholders and investors. Ownership structure reflects the distribution of power and influence among shareholders over the company’s operations. One of the characteristics of ownership structure is the concentration of ownership is in two forms of ownership structures: concentrated ownership and diffuse ownership. The level of corporate ownership structure is believed to affect the control and management of the company. Corporate ownership structure is believed to have an impact on the shape and level of monitoring and management of the company that will affect the company’s performance and optimal control over the performance of managers and reduce the opportunities for earnings management manager.