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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Hafizafahri Ranggala
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Factors Affecting Management Profit in Non-Financial Companies Listed on BEI Hafizafahri Ranggala; Rudiansyah Yuliatma
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5965

Abstract

The purpose of this study is to obtain empirical evidence about the effects of managerial ownership, institutional ownership, board size, income tax, leverage, profitability, audit quality and auditor independence on earnings management in non-financial companies in Indonesia. This study uses non-financial companies listed on the Indonesia Stock Exchange (BEI) for three years, from 2016 to 2018. Using a purposive sampling method that sets five sample criteria, obtained 165 companies. This study uses multiple regression in data analysis. The results showed that the income tax, leverage and profitability variables had an influence on earnings management, while other variables namely managerial ownership, institutional ownership, board size, audit quality and auditor independence had no influence on earnings management practices in a company.
Co-Authors Rudiansyah Yuliatma