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All Journal International Journal of Accounting & Finance in Asia Pasific
AA. Putu Gede Bagus Arie Susandya
Universitas Mahasaraswati Denpasar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Company Characteristics on Earnings Management Ni Nyoman Ayu Suryandari; AA. Putu Gede Bagus Arie Susandya; Desak Made Mya Yudia Sari
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.2073

Abstract

Earnings management constitutes the strategic orchestration by a managerial entity in the presentation of financial statements, aimed at inflating or deflating reported profits. The objective of this study is to scrutinize the impact of specific financial factors, namely liquidity, profitability, firm size, leverage, and managerial ownership, on the dynamics of earnings management. The research encompasses a population of 194 manufacturing companies listed on the Indonesia Stock Exchange during the period spanning from 2018 to 2020. From this population, a sample comprising 43 companies was diligently selected, employing the purposive sampling methodology. Subsequently, the data analysis technique applied to the sample set is multiple linear regression analysis. The findings of this empirical investigation shed light on the intricate relationship between the aforementioned financial factors and earnings management. Specifically, it is determined that liquidity and firm size do not exert a statistically significant influence on earnings management practices. In contrast, profitability, leverage, and managerial ownership are identified as factors that positively contribute to earnings management activities within this specific industrial and temporal context.
Co-Authors Desak Made Mya Yudia Sari Ni Nyoman Ayu Suryandari