Moderated mediation model of the effect of managerial ownership on financial performance
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Dosyalar
Tarih
2022
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
This research examines the impact of managerial ownership on financial performance with earning management as an intervening variable and audit quality as a moderating variable. This study's population included all manufacturing enterprises in the basic industrial and chemical industries listed on the Indonesia Stock Exchange between 2016 and 2018. The sampling technique used in this study was purposive sampling, which yielded 60 observations from 20 companies. The results indicated that (1) Managerial ownership has a positive impact on financial performance, (2) Audit quality has a positive impact on financial performance,(3) The relationship between managerial ownership and financial performance is not mediated by earning management, (4) Audit quality moderates the impact of managerial ownership on financial performance.
Açıklama
Anahtar Kelimeler
managerial ownership, financial performance, earning management, audit quality
Kaynak
International Journal of Commerce and Finance
WoS Q Değeri
Scopus Q Değeri
Cilt
8
Sayı
2
