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All Journal Jurnal Ilmu Manajemen (JIM) International Journal of Community Service Learning At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Abdi Insani Jurnal Administrasi Pendidikan Islam International Journal of Economics, Management, Business, and Social Science Abimanyu: Journal of Community Engagement Akuntansi'45
Nihaya, Ina Uswatun
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Pengaruh struktur kepemilikan, leverage dan sales growth terhadap manajemen laba dengan kualitas audit sebagai variabel moderasi pada perusahaan sektor teknologi di Bursa Efek Indonesia tahun 2019-2023 Zaputri, Melindah Eka; Nihaya, Ina Uswatun
Jurnal Ilmu Manajemen Vol. 14 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v14n1.p83-100

Abstract

This research aims to examine the influence of managerial ownership, institutional ownership, leverage, and sales growth on earnings management. This research is classified as quantitative research with a type of causality whose sample consists of 13 technology sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. Data analysis was carried out using panel data analysis with STATA version 17. The results showed that institutional ownership, leverage and sales growth had no effect on earnings management because companies with institutional share ownership and high sales growth and leverage tended to focus more on increasing company value. Managerial ownership affects earnings management, because high managerial ownership can reduce earnings management due to the dual role of managers in the company. Audit quality does not moderate the relationship between independent variables and earnings management. This is because the company has not focused on improving the quality of internal governance or the auditor does not have full access to monitor the entire process in financial reporting. This research contributes as a source of information for strategic company decision making regarding earnings management practices used for future company development.
Co-Authors Afdhal Yaman Akbar, Rasyidi Faiz Amirusholihin Anang Kistyanto Arifa, Riqqotul Budiono, EC. Dwiarko Nugrohoseno Febrika Yogie Hermanto Fresha Kharisma Hidayah, Vika Faizatul Hulihulis, Nur Sasma Sabila Jacobis, Riede Paulus Kautsar, Achmad Kusumawati , Nunik Dwi Kusumawati, Nunik Dwi Manilet, Aisa Muhammad Rizky Ramadhan Mukholidah, Ainul Putra, Syaifurrizal Wijaya Rahman, Muhammad Fajar Wahyudi Ramadhani, Bima Yatna Anugerah Rena Natalia Salsabila, Anggun Nur Shalihah, Mar'atun Siti Aminah Suryana, Rudy Tuanany, Ismail Wiwik Handayani Zaputri, Melindah Eka Zulfin Rachma Mufidah