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CAHYANTO, YOSEPH ANASTASIUS DIDIK
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH DIREKTUR WANITA, TATA KELOLA, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA EDITA, REYNA; CAHYANTO, YOSEPH ANASTASIUS DIDIK
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research is to provide empirical evidence about the effect of female directors, institutional ownership, managerial ownership, audit committee meetings, independent commissioners, firm size, leverage, firm age, audit quality, and return on asset on earnings management. Samples of this research were selected based on the purposive sampling method and resulted in 110 nonfinancial companies listed on Indonesia Stock Exchange during the period of 2017-2019. The data obtained from these samples were analyzed using multiple regression analysis on SPSS 25. The results of this research show that leverage has effect on earnings management, while female directors, institutional ownership, managerial ownership, audit committee meetings, independent commissioners, firm size, firm age, audit quality, and return on asset have no effect on earnings management
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, PROFITABILITAS, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA CAHYANTO, YOSEPH ANASTASIUS DIDIK; MANASARI, EUIS NURISTA
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to provide empirical evidence about the effect of independent variables, namely institutional ownership, managerial ownership, independent board of commissioners, audit committee, leverage, profitability, sales growth, firm size, and audit quality on the dependent variable, namely earnings management. This research used a population of nonfinancial companies listed on the Indonesia Stock Exchange in 2017-2019. The sample used was 366 sample data, which were selected using a purposive sampling method. The hypothesis in this research used the multiple regression analysis method on SPSS v25. The results of this research indicate that the variable leverage and sales growth have influence on earnings management, while variables institutional ownership, managerial ownership, independent board of commissioners, audit committee, profitability, firm size, and audit quality have no influence on earnings management
Co-Authors EDITA, REYNA MANASARI, EUIS NURISTA