Research Trend in Technology and Management
Vol. 3 No. 2 (2025): Research Trend in Technology and Management (in progress)

The Influence of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, and Firm Size on Earnings Management in Indonesian Banking Companies (2021–2024)

Hidayah, Wafa Rahma (Unknown)
Sumiati, Ati (Unknown)
Zulaihati, Sri (Unknown)

Article Info

Publish Date
28 Jul 2025

Abstract

This research investigates how institutional ownership, managerial ownership, board of independent commissioners, and firm size influence earnings management among IDX-listed banks in the post-pandemic recovery period (2021-2024). Through simple random sampling techniques, 19 companies obtained a total of 76 observations. The data analysis used panel data regression with a fixed effect model approach through EViews 12 software. The research findings reveal that institutional ownership, managerial ownership, and firm size have positive and significant effects on earnings management, while independent boards of commissioners do not affect earnings management. However, together, all independent variables are proven to affect earnings management.

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Journal Info
Research Trend in Technology and Management
Website

Abbrev

rttm

Publisher

RTTM Research Trend

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Description

Research trends in technology and management (RTTM) is an English language journal which is published 3 times a year (February, July, November). RTTM aims to facilitate academics and practitioners to disseminate research results in management, accounting and technology using a variety including ...