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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Advanced Multidisciplinary Jurnal Sistem Informasi, Akuntansi dan Manajemen
Arfan Ikhsan, Arfan
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Religion Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analysis of the Influence of Managerial Ownership, Audit Quality and Audit Committee on Income Management (Study on Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange 2014-2018) Sitanggang, Sri Ningsih; Ikhsan, Arfan; Nasirwan, Nasirwan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): 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.v3i3.1235

Abstract

This study aims to examine the effect of managerial ownership, audit quality and audit committee on earnings management. The research was conducted at manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique used purposive sampling technique and obtained 10 companies that became samples. Hypothesis testing is done by using multiple regression analysis. The results of this study indicate that: first, managerial ownership does not have a significant effect on earnings management. It can be seen that the t-count is smaller than the t-table (0.152 <1.678) with a significance value of 0.880> 0.05. Second, audit quality affects earnings management. It can be seen that the t-count is greater than the t-table (2.274> 1.678), with a significance value of 0.028 <0.05. Third, the audit committee has a significant effect on earnings management. It can be seen that the t-count is greater than the t-table (2.894 > 1.6 7 8), with a significance value of 0.006 <0.05. If reviewed together, the three variables of managerial ownership, audit quality, and audit committee have an effect of 25.4% on earnings management.
Co-Authors Agus Endro Suwarno Ayu Oktaviani, Ayu Azizul Kholis, Azizul Challen, Auliffi Ermian Dewi Sri Susanti Elmanizar, Elmanizar Esa Setiana Finthariasari, Meilaty Hidayat, Syahrijal Istianingsih Sastrodiharjo, Istianingsih Julvitra, Enos Kumala, Ratih Lubis, Jey Bremana Ramadan Lubis, Putri Kemala Dewi Nasirwan Nasirwan Robertus Suraji Saputra Hasibuan, Edi shara, yuni Sitanggang, Sri Ningsih Sitompul, Marthin okuli Suyatmin Suyatmin, Suyatmin Tiolina Evi Welly, Yerisma