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Liano, Tristan Jovanka
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Economics, Econometrics & Finance

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The Effect Of Governance Mechanisms On Earnings Management With The Moderation Of Financial Distress Liano, Tristan Jovanka; Ghofar, Abdul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.544

Abstract

This study aims to examine the effect of corporate governance mechanisms namely institutional ownership, managerial ownership, the proportion of independent board of commissioners, and audit committee size on earnings management with financial distress as a moderating variable. The sample of this study consists of banking companies listed on the Indonesia Stock Exchange during the period 2019–2022 selected using purposive sampling, resulting in 160 observation data points. Using hierarchical multiple linear regression for the analysis, this study finds that institutional ownership and the proportion of independent board of commissioners have a negative effect on earnings management, while managerial ownership and audit committee size have no significant effect on earnings management. Furthermore, financial distress weakens the negative effects of institutional ownership and the proportion of independent board of commissioners on earnings management, but it does not moderate the effects of managerial ownership and audit committee size on earnings management.
Co-Authors Abdul Ghofar