PENGARUH UKURAN PERUSAHAAN, KONSENTRASI KEPEMILIKAN, PROFITABILITAS DAN KOMPETENSI DEWAN KOMISARIS TERHADAP MANAJEMEN LABA
Keywords:
Firm Size, Concentration Of Ownership, Profitability, Competence Of The Board Of Commissioners, and Earnings ManagementAbstract
Earnings management is an opportunistic act that is carried out by management starting from a conflict of interest between the owner (principal) and manager (agent). Earnings management aims to influence information in financial statements with the aim of deceiving stake holders. Weak supervision and supervision in the company will make it easier for managers to carry out earnings management. This study aims to examine and obtain empirical evidence regarding the effect of firm size, institutional ownership, managerial ownership, profitability, and the competence of the board of commissioners on earnings management. Earnings management is measured by discretionary accruals using the Modified Jones Model. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. The sample determination uses the purposive sampling method and a sample of 21 manufacturing companies is obtained with a total of 63 observations. The data analysis technique used is multiple linear regression analysis. The results showed that the variables of firm size, institutional ownership, profitability, and the competence of the board of commissioners had no effect on earnings management. While the managerial ownership variable has a positive effect on earnings management.
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