?url_ver=Z39.88-2004&rft_id=1911031029+&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+KEPEMILIKAN+INSTITUSIONAL%2C+KEPEMILIKAN+MANAJERIAL%2C+DAN+PROPORSI+KOMISARIS+INDEPENDEN+TERHADAP+VOLATILITAS+LABA+(STUDI+EMPIRIS+PERUSAHAAN+YANG+MELAKSANAKAN+IPO+TAHUN+2018-2020)+&rft.creator=JOHANES+%2C+TARIGAN&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui+apakah+terdapat+pengaruh+kepemilikan+institusional%2C+kepemilikan+manajerial%2C+dan+proporsi+komisaris+independen+terhadap+terjadinya+volatilitas+laba+pada+perusahaan+yang+melaksanakan+Initial+Public+Offering+(IPO)+pada+tahun+2018+sampai+dengan+tahun+2020.+Metode+dalam+penelitian+ini+menggunakan+metode+kuantitatif+dan+teknik+pengumpulan+data+yaitu+analisis+dokumen.+Populasi+dalam+penelitian+ini+adalah+perusahaan+yang+melaksanakan+Initial+Public+Offering++(IPO)+di+Bursa+Efek+Indonesia+pada+tahun%0D%0A2018+sampai+dengan+2020.+Berdasarkan+kriteria+penelitian+diperoleh+sampel+sebanyak+152+perusahaan.+Teknik+analisis+data+yang+digunakan+adalah+analisis+statistik+deskriptif%2C+uji+asumsi+klasik%2C+analisis+regresi+linier+berganda%2C+koefisien+determinasi%2C++uji++F++dan++uji++t.++Hasil++penelitian++menunjukkan++bahwa++hipotesis+proporsi+komisaris+independen+terdukung+atau+diterima.+Sementara+itu%2C+hipotesis+pada++variabel++kepemilikan++institusional++dan++kepemilikan++manajerial++ditolak.+Dalam+penelitian+ini+memiliki+keterbatasan+dimana+jangka+waktu+penelitian+dibatasi+selama+tiga+tahun+sehingga+hasil+penelitian+menjadi+terbatas.+Untuk+penelitian+selanjutnya%2C+penulis+memberikan+saran+untuk+mengkaji+jika+terjadi+volatilitas+yang+tinggi+perusahaan+ditengarai+dapat+berpotensi+terjadinya+fraud+yang+dilakukan+perusahaan.%0D%0A%0D%0A%0D%0A%0D%0AKata++kunci++%3A++Initial++Public++Offering%2C++Kepemilikan++Institusional%2C++Kepemilikan%0D%0AManajerial%2C+Proporsi+Komisaris+Independen%2C+Volatilitas+Laba.+%0D%0A%0D%0A%0D%0A%0D%0AThis+study+aims+to+determine+whether+there+is+an+influence+of+institutional+ownership%2C+managerial+ownership%2C+and+the+proportion+of+independent+commissioners+on+the+occurrence+of+earnings+volatility+in+companies+carrying+out+Initial+Public+Offerings+(IPO)+from+2018+to+2020.+The+method+in+this+study+uses+quantitative+methods+and+collection+techniques+data+namely+document+analysis.+The+population+in+this+study+were+companies+that+carried+out+Initial+Public+Offerings+(IPO)+on+the+Indonesia+Stock+Exchange+from+2018+to+2020.+Based+on+the+research+criteria%2C+a+sample+of+152+companies+was+obtained.+The+data+analysis+technique++used++is++descriptive++statistical++analysis%2C++classical++assumption++test%2C+multiple+linear+regression+analysis%2C+coefficient+of+determination%2C+F+test+and+t+test.+The+results+showed+that+the+independent+commissioner+proportion+hypothesis+was+supported+or+accepted.+Meanwhile%2C+the+hypothesis+on+institutional+ownership+and+managerial+ownership+is+rejected.+This+study+has+limitations+where+the+research+period+is+limited+to+three+years+so+that+the+research+results+are+limited.+For+further+research%2C+the+authors+provide+suggestions+to+study+if+there+is+high+volatility+in+the+company%2C+it+is+suspected+that+there+is+a+potential+for+fraud+by+the+company.%0D%0A%0D%0A%0D%0AKeywords%3A+++Initial+++Public+++Offering%2C+++Institutional+++Ownership%2C+++Managerial%0D%0AOwnership%2C+Proportion+of+Independent+Commissioners%2C+Earnings+Volatility.%0D%0A&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2023-07-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F74951%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F74951%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F74951%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++JOHANES+%2C+TARIGAN++(2023)+PENGARUH+KEPEMILIKAN+INSTITUSIONAL%2C+KEPEMILIKAN+MANAJERIAL%2C+DAN+PROPORSI+KOMISARIS+INDEPENDEN+TERHADAP+VOLATILITAS+LABA+(STUDI+EMPIRIS+PERUSAHAAN+YANG+MELAKSANAKAN+IPO+TAHUN+2018-2020).++EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F74951%2F