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All Journal Jurnal Wira Ekonomi Mikroskil YUME : Journal of Management Accounting Accountability and Organization System (AAOS) Journal Teknovokasi : Jurnal Pengabdian Masyarakat Vokatek : Jurnal Pengabdian Masyarakat Information Technology Education Journal Jurnal Pengabdian Masyarakat Indonesian Technology and Education Journal Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Jurnal MediaTIK Media Elektrik Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Akmal Hidayat
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Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Social Sciences Other

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Pengaruh Kepemilikan Institusional, Komite Audit, Solvabilitas, Dan Ukuran Perusahaan Terhadap Manajemen Laba Akmal Hidayat; Endang Kurniati; Iratika Tambunan; Ilham Hidayah Napitupulu
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.567

Abstract

The focus of this study is to examine the effect of institutional ownership, audit committee, solvency, and company size on earnings management. Earnings management is an effort by company managers to influence financial statement information that aims to deceive stakeholders who want to know the company's performance. This study was tested on 140 data from 20 consumer goods sector companies listed on the Indonesia Stock Exchange in 2016-2022 which were selected using the purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study indicate that company size has an effect on earnings management while institutional ownership, audit committee, and solvency do not have an effect on earnings management.
Co-Authors A. Sriwana Army Ahmad Abdillah Fathur Rachman Ainun Zahra Adistia Amiruddin Andi Ashilla Khaerunnisa Andi Muhammad Akram Andi Nurwahida Andika Isma Anggie Angriani Nanik Ayu Saputri Bahar Baso, Fadhlirrahman Dewi Fatmarani Surianto Didin Saidin Dinar Dinar Dinar Dwi Utami Puji Astuti Edy, Marwan Ramdhany Endang Kurniati Ervi Novitasari Fadhilarahman Baso Fadhlirrahman Baso Fathahillah Febrianti Tandi Ra'pak Iratika Tambunan Iriandhy Israwati Hamsar Jusran Jusran Kurnia Prima Putra Lahming M Fiqral Ash Shiddiq M. Miftach Fakhri Miftahul Jannah Saidir Mudarris Mudarris Muh. Bhilal Halim Muhammad Alwi Muhammad Fajar B Muhammad Hasim S Muhammad Ihsan Arif Muhammad Nur Ilham Muhammad Yahya Muhlis Napitupulu, Ilham Hidayah Novitasari, Ervi Nur Qirani Ridhaihi Nurmila palete, siprianus Rahel Alik Rahman, Khaidir Ridwan Daud Mahande Riskayanti Rani Rosidah Setialaksana, Wirawan - Siti Setyaningsih Sugiarto Sugiarto Sumariyanto, Iris Syerin Sthevany Mangimba Tiara Rabbani WAHYUDI