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description Research paper public Trisakti School of Management

PENGARUH KARAKTERISTIK DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA

Stella Natasa, Ita Trisnawati
Published 2 March 2021

Abstract

The purpose of this research is to provide empirical evidence about the factors that affect earnings management on nonfinancial companies in Indonesia. These factors are firm characteristics consisting of firm size, financial leverage, firm age, audit quality, return on asset, and sales growth, as well as corporate governance consisting of managerial ownership, institutional ownership, audit committee size, and independent commissioners. This research used purposive sampling method which resulted in research samples of 122 nonfinancial companies listed on Indonesia Stock Exchange during the period of 2017-2019. The results of this research conclude that financial leverage and sales growth have influence on earnings management. Whereas firm size, firm age, audit quality, return on asset, managerial ownership, institutional ownership, audit committee size, and independent commissioners have no influence on earnings management.

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