BAB X PENUTUP
10.3. Keterbatasan
Keterbatasan penelitian ini hanya menggunakan sampel pada perusahaan besar saja dengan alasan kontribusi mereka sangat besar terhadap pasar modal dan pertumbuhan ekonomi. Untuk penelitian yang akan datang diharapkan menambah sampel pada semua kategori perusahaan dan membandingkannya dengan perusahaan di pasar modal negara berkembang lainnya, juga menambahkan factor-faktor lain seperti konsentrasi kepemilikan, Indeks GCG dan
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mengklasifikasi manajemen laba dan kualitas laporan keuangan berdasarkan bidang usaha (sector).
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