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Journal : MEDIA BISNIS

Pengaruh Kepemilikan Institusional, Leverage, Dan Faktor Lainnya Terhadap Manajemen Laba Rahmawati, Fitri; Indrastuti, Dewi Kurnia
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This research aims to obtain empirical evidence about the effect of independent variables on the dependent variable and analyse factors that affecting earnings management. The independent variables in this research are institutional ownership, leverage, firm size, dividend policy, independent commissioner, and audit quality. This research used sample of 153 data from 51 manufacturing companies in the non cyclicals, cyclicals, and basic materials sector listed on the Indonesia Stock Exchange for the priode 2020 to 2022. This study used purposive sampling method for sample selection and used multiple regression for data analysis. The empirical evidence obtained from this study shows that independent commissioners and audit quality have a negative effect on earnings management. These results indicate that the presence of Independent commissioners will enhance the quality of supervision over manager behavior so that earnings management practices will decrease. Earnings management is negatively impacted by audit quality because managers are less likely to use earnings management techniques when an audit is conducted by an auditor with high capability, competence, independence, and experience. Further, institutional ownership, leverage, firm size, dividend policy have no effect on earnings management.
Co-Authors - Darliah AA Sudharmawan, AA Abdullah Hasibuan, Hamdi Abdullah, Syahfirin Adelia Adelia, Adelia Adelina Hasyim Afian, Tilal Agung Saputra, Rizka Donny Ahdi Topan Sofyan Alifah, Hidayati Amalia, Hida Angelica, Silvia Putri Anggi, Anggi Apriani, Ari Ariani, Laela Azmi Arta Kusumaningrum Aryaputri, Pheliasaskara Dhanariswari Nurraissa Asep Permadi Gumelar, Asep Permadi Ashari, Ari Asri Andarini Nurlita Astuti, Selvia Dinda Avi Meilawati Ayatusysifa, Ayatusysifa Ayu Permatasari, Siska Diah Azizah, Faras Puji Badraningsih Lastariwati Baini, Nirmala Baini, Nirmala Barijan, Dede Bastareina, Lulu Budi Darmawan Budi Santosa Budi Santosa Budiyanto Budiyanto Cahyo Hasanudin Cahyo, Heru Dadan Suryana Devi, Shintia Dewi, Dita Amalia Dongoran, Rachel F.B Dyah Wahyu Apriani Efendi, Ismail Efendi, Kelvin Nur Eka Yulianti Endah Pri Ariningsih Eni Juniastuti ERMAN ERMAN Erniawati Diningsih Esti Margiyanti Utami Eti Rakhmiyati, Eti Evi Chamalah Fitri, Haria Fitriani, Inayah Fitrianingsih, Ayu Gebi Dwiyanti Gita Dwi Jiwanda Sovira Gotfridus Goris Seran Gun, Gregorius H a r d i n Halimatu Sa’diyah, Halimatu Hamdani Hamdani Hamdani, Rizal HARIYATI Haryono, Dhanang Andryansah Hasibuan, Nur Anisah Hayat Sholihin Hidayat, Ahmad Taufik Hutama, Ponty S.P. I Dewa Putu Nyeneng Indana, Luthfi INDRASTUTI, DEWI KURNIA Intan Puspitasari Isnani, Salsabila Nurhaliza Putri Ispriyahadi, Heri Jatmiko, Ridho Ari Jeni Mukti Astuti, Jeni Mukti Juliana Juliana Juliati, Putriyani Kapti Asiatun Karim, Fatimah Khairani Aulia, Rahmi Kokom Komariah Kurnia, Puji Kurniyati, Yuli Kusmiati, Isma Larasati, Depi Lasmini Latipa, Latipa Lina Berliana Togatorop Lina Herlina Luthfi Riyadh Rahman Mahanani, Thyara Marezka Marwanti Masiah, Masiah Masitah, Baiq Siti Maulana, Muhammad Gilang Minarni, Maize Lina Minazh Zhulumati Ilan Nuur, Minazh Zhulumati Muchlis, Ibnu Mukhlis Mukhlis Muninggarsih, Sofia Nabila, Adinda Zahra Nais, Miarti Khikmatun Nazra, Endah Regita Cahyani Nelmawarni, Nelmawarni Nirmala Nirmala, Nirmala Nita Merlina, Nita Nofika, Reni Noor Fitrihana Novi Ratna Dewi Nugraha, Difa Aria Nurhalija, Siti Nurjana, Nurjanah Nurmitasari, Jeki Oktha Ika Rahmawati Prabowo, Endra Tri Prakoso, Bagas Prasetya, Prima Adi Prihatin, Umul Hani Pulut Suryati, Pulut Purnama, Silvia Paramitha Putri, Indah Deviana Putri, Rizka Apriani Putri, Sintia Salsabila Rahmah, Fitri Puan Hayati Cahyaning Ramadhani, Alifa Zahro Ramadhani, Sania Rizki Rendheart, Galang Restiana, Reza Rezal, Muhammad Rifai, Akbar Ridho Riza, Yulfira Rizqie Auliana Romdony, Jefry Rozamuri, Arif Murti Rozanah Katrina Herda, Rozanah Katrina Runanto, Dedi Sabina, Adinda Salwa Sahratullah Sane, Bastion Faruq Santi Merlinda Saputra, Muhamad Andika Sari, Oryza Lhara Sarwanto Sarwanto Sefri Imanuel Fallo Selviana Selviana Seprianingsih, Dewi Septiowati, Tuti Simaremare, Perawati Sinamo, Ogamaliel Sohmo Siswandari, Puti Sofi, Ahmad Sri Budiawanti Sri Harti Widyastuti Sri Kadarwati Sri Wahyuni Sufiana Noor Sukma, Yoky Nanda Adi Sunarsi, Denok Suratman, Risky Yoga Susi Widjajani Sutisna, Muhamad Syamsiar, Syamsiar Tanasa, Lala Novela Tavipiana, Zafira Virgine Tien Aminatun Tintin Febrianti Titin Ekowati Titin Ekowati, Titin Ekowati Tursiyah -, Tursiyah Tyas Gita Atibrata Usman, U Utami , Esti Margiyanti Widihastuti Yona Ladyventini Yoyo Sulyo Zaenal Abidin Zainal Abidin Zakwan Adri Zulhariadi, Muhammad