International Journal of Accounting & Finance in Asia Pasific
Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC

The Effect of Company Characteristics on Earnings Management

Suryandari, Ni Nyoman Ayu (Unknown)
Susandya, AA. Putu Gede Bagus Arie (Unknown)
Sari, Desak Made Mya Yudia (Unknown)

Article Info

Publish Date
20 Oct 2023

Abstract

Earnings management is the action of a manager in presenting financial statements that increase (decrease) profits. This study aims to examine the effect of liquidity, profitability, firm size, leverage, and managerial ownership on Earnings management. The population in this study were 194 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study were 43 companies. Determination of the sample using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results showed that liquidity and firm size had no effect on Earnings management, while profitability, leverage and managerial ownership had a positive effect on Earnings management.

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Journal Info
International Journal of Accounting & Finance in Asia Pasific
Website

Abbrev

IJAFAP

Publisher

AIBPM Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

IJAFAP aims to feature narrative, theoretical, and empirical-based research articles within the abovementioned fields. The journal welcomes articles relating to the current issues of financial decision making as well as its impact on society. IJAFAP carries out the mission to feature narrative, ...