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All Journal Research Trend in Technology and Management Jurnal Ekonomi, Manajemen, Akuntansi
Hidayah, Wafa Rahma
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Influence of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, and Firm Size on Earnings Management in Indonesian Banking Companies (2021–2024) Hidayah, Wafa Rahma; Sumiati, Ati; Zulaihati, Sri
Research Trend in Technology and Management Vol. 3 No. 2 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

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Abstract

This research investigates how institutional ownership, managerial ownership, board of independent commissioners, and firm size influence earnings management among IDX-listed banks in the post-pandemic recovery period (2021-2024). Through simple random sampling techniques, 19 companies obtained a total of 76 observations. The data analysis used panel data regression with a fixed effect model approach through EViews 12 software. The research findings reveal that institutional ownership, managerial ownership, and firm size have positive and significant effects on earnings management, while independent boards of commissioners do not affect earnings management. However, together, all independent variables are proven to affect earnings management.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Kualitas Audit, dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Perbankan di Indonesia Tahun 2021-2024 Hidayah, Wafa Rahma; Ati Sumiati; Sri Zulaihati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.10352

Abstract

Penelitian ini mengkaji pengaruh kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen, kualitas audit, dan ukuran perusahaan terhadap manajemen laba di antara bank-bank yang terdaftar di BEI pada periode pemulihan pascapandemi (2021-2024). Melalui teknik purposive sampling, 33 perusahaan memperoleh total 132 observasi. Analisis data menggunakan regresi data panel dengan pendekatan model efek tetap melalui perangkat lunak EViews 12. Temuan penelitian menunjukkan bahwa kepemilikan institusional berpengaruh positif dan signifikan terhadap manajemen laba, sementara kepemilikan manajerial, dewan komisaris independen, kualitas audit, dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba. Namun, secara bersama-sama, semua variabel independen terbukti memengaruhi manajemen laba.
Co-Authors Ati Sumiati ATI SUMIATI, ATI Sri Zulaihati Sri Zulaihati, Sri