Indonesian Journal of Banking and Financial Technology (FINTECH)
Vol. 1 No. 4 (2023): October 2023

The Influence of Profitability, Composition of the Independent Board of Commissioners and Managerial Ownership on Profit Management in Food and Beverage Companies on the Indonesian Stock Exchange Period 2017-2021

Farida Sagala (Unknown)
Lamria Sagala (Unknown)
Kristanty MN Nadapdap (Unknown)
Bryan Carlos Gianri Siagian (Unknown)

Article Info

Publish Date
31 Oct 2023

Abstract

The purpose of this study is to identify and analyze the effect of profitability, independent board of commissioners composition and managerial ownership on earnings management. This study uses data analysis method using multiple linear regression analysis. Partial research results show that profitability has no effect and is not significant on earnings management. The composition of the independent board of commissioners also has no influence and is not significant on earnings management. Managerial ownership has no effect and is not significant on profitability.

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Journal Info
Indonesian Journal of Banking and Financial Technology (FINTECH)
Website

Abbrev

fintech

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

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

Description

The Indonesian Journal of Banking and Financial Technology (FINTECH) is an open-access academic journal founded to provide a strong venue or platform to publish, disseminate, promote, publicize, and develop the application of mathematics, statistics, computer science, finance, and business law in ...