FACTORS AFFECTING EARNINGS MANAGEMENT IN MANUFACTURING COMPANY
Date
2019-12-12
Authors
Tannara, Fierenia
Journal Title
Journal ISSN
Volume Title
Publisher
Trisakti School of Management
Abstract
The objective of this research is to obtain empirical evidence about the effect of managerial ownership, institutional ownership, board size, firm age, firm size, audit quality, firm financial leverage, and independent commissioner as independent variables to earnings management as dependent variables. This research used manufacturing company listed in Indonesia Stock Exchange from 2016 to 2018. There are 60 companies that meet criterias by using purposive sampling method. The sample are tested and analyzed using multiple regression method. The result shows that firm financial leverage has effect on earnings management, while the other independent variables such as managerial ownership, institutional ownership, board size, firm age, firm size, audit quality, and independent commissioner have no effect on earnings management.