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description Research paper public Trisakti School of Management

FAKTOR-FAKTOR MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAANMANUFAKTUR DI BURSA EFEK INDONESIA

Adelia Maulani, Arwina Karmudiandri
Published 31 August 2020

Abstract

This research aims to obtain empirical evidence about the effect of board of commissioners, board of independent commissioners, audit quality, managerial ownership, tax aggressiveness, firm size, profitability and company growth on earnings management. This research used manufacturing companies listed in Indonesia stock exchange during 2016-2018. There are 33 companies with 99 amounts of data that the meet criteria using purposive sampling method. The model in the research used multiple regression analysis with program SPSS to test the independent variables and dependent variable. The result of this research shows that company growth has effect on earnings management. Other independent variables board of commissioners, board of independent commissioners, audit quality, managerial ownership, tax aggressiveness, firm size and profitability have no effect on earnings management.

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  • visibility 330 views
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