PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN DAN FEE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2019)

Muhammad Ilham Utama (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Totok Dewayanto (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)

Diponegoro Journal of Accounting
Volume 10, Nomor 4, Tahun 2021

The aim of this study is to examine the role of audit fee and ownership structure which include managerial ownership, foreign ownership, principal-principal conflicts, on earnings management.       The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2017 - 2019. Sample determined with purposive sampling method. Total sample of this research are 190 companies.            This study used multiple regression analysis for hypotheses testing. The results of this study shows that managerial ownership, foreign ownership, and fee audit has negative and significant effect on earnings management. This study also shown that principal-principal conflict has insignificant effect on earnings management.