EARNINGS MANAGEMENT: CORPORATE GOVERNANCE, LEVERAGE, AND EMPLOYEE STOCK OWNERSHIP PROGRAMS

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dc.contributor.authorKeysha Ghaisani
dc.date.accessioned2026-08-21T01:34:39Z
dc.date.available2026-08-21T01:34:39Z
dc.date.issued2024-03-05
dc.description.abstractThe purpose of this research is to provide empirical evidence about the influence of institutional ownership, composition of independent commissioners, size of the company, leverage, profitability, managerial ownership, audit quality, and employee stock ownership programs on earnings management as dependent variable. The companies used in this research are property and real estate companies, transportation and logistics companies, consumer non-cyclicals companies, and consumer cyclicals companies listed in Indonesia Stock Exchange (IDX) website from 2020 until 2022. Samples of this research were selected based on the purposive sampling method and using after outlier data resulted in 56 companies, therefore the data used for this research amounting to 165 data. The data obtained from these samples were analyzed using multiple regression method. The result of this research show that profitability has influence on earnings management. The higher the profitability, the higher the earnings management. Meanwhile institutional ownership, composition of independent commissioners, size of the company, leverage, managerial ownership, audit quality, and employee stock ownership programs have no influence on earnings management.
dc.identifier.urihttps://repository.tsm.ac.id/handle/123456789/700
dc.publisherSekolah Tinggi Ilmu Ekonomi Trisakti
dc.subjectSkripsi
dc.titleEARNINGS MANAGEMENT: CORPORATE GOVERNANCE, LEVERAGE, AND EMPLOYEE STOCK OWNERSHIP PROGRAMS
dc.typeThesis
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