Jurnal Kajian Akuntansi dan Auditing
Vol. 16 No. 2 (2021): Oktober 2021

PENGARUH USIA, PENDIDIKAN, ETNIS, TENURE DAN BOARD OWNERSHIP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2014-2018

Lidya Eka Putri (Akuntansi)
Yeasy Darmayanti (Universitas Bung Hatta)

Article Info

Publish Date
21 Nov 2021

Abstract

Abstract This study aims to prove and analyze the effect of age, education, ethnicity, tenure and board ownership on earnings management in manufacturing companies on the Indonesia Stock Exchange. Sample for the study is manufacturing companies were used which were selected using a purposive sampling method. The data used are from 2014 - 2018. The method of analysis used in this study is multiple regression processed using SPSS. Based on the results of hypothesis testing, it was found that age, education and tenure had influence on earnings management in manufacturing companies on the Indonesia Stock Exchange, while ethnicity and board ownerships had no significant effect on earnings management in manufacturing companies on the Indonesia Stock Exchange Keywords: Age, Education, Ethnicity, Tenure, Board Ownership

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Journal Info
Jurnal Kajian Akuntansi dan Auditing
Website

Abbrev

JKAA

Publisher

Universitas Bung Hatta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting ...