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All Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Nurjannah, Ika Ayu
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Economics, Econometrics & Finance Mathematics Social Sciences

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The Influence of Firm Characteristics on Earnings Management Nurjannah, Ika Ayu; Bhilawa, Loggar
SIMAK Vol 22 No 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.539

Abstract

This study aimed to examine whether factors such as firm size, managerial ownership, leverage, audit committee expertise, and audit committee tenure influence real earnings management in firms listed on the LQ45 index. A purposive sampling method was used to collect data, with a total of 64 valid observations, free of outliers. To assess how independent variables—firm size, managerial ownership, leverage, audit committee tenure, and expertise—affect the dependent variable of earnings management, multiple linear regression analysis was employed. The analysis was conducted using SPSS version 27. The findings reveal that firm size has a significant negative effect on earnings management while managerial ownership, leverage, audit committee expertise, and audit committee tenure do not have a significant impact.
The Influence of Firm Characteristics on Earnings Management: (Empirical Study on LQ45 Companies for the 2018-2022 Period) Nurjannah, Ika Ayu; Bhilawa, Loggar
SIMAK Vol. 22 No. 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.539

Abstract

This study aimed to examine whether factors such as firm size, managerial ownership, leverage, audit committee expertise, and audit committee tenure influence real earnings management in firms listed on the LQ45 index. A purposive sampling method was used to collect data, with a total of 64 valid observations, free of outliers. To assess how independent variables—firm size, managerial ownership, leverage, audit committee tenure, and expertise—affect the dependent variable of earnings management, multiple linear regression analysis was employed. The analysis was conducted using SPSS version 27. The findings reveal that firm size has a significant negative effect on earnings management while managerial ownership, leverage, audit committee expertise, and audit committee tenure do not have a significant impact.
Co-Authors Loggar Bhilawa