Open AccessFACTORS AFFECTING EARNING MANAGEMENT ON TRANSPORTATION CORPORATIONS IN INDONESIA
Author(s) -
Yenni Arnas,
Suse Lamtiar,
Zulina Kurniawati,
Benny Kurnianto,
Nawang Kalbuana
Publication year - 2021
Publication title -
international journal of economics, business and accounting research
Language(s) - English
Resource type - Journals
eISSN - 2622-4771
pISSN - 2614-1280
DOI - 10.29040/ijebar.v5i1.2170
Subject(s) - earnings management , stock exchange , business , intellectual capital , accounting , indonesian , audit , empirical research , audit committee , profit (economics) , earnings , finance , economics , linguistics , philosophy , epistemology , microeconomics
The management of earnings or Earnings Management defined as management activities for adjusting earnings according to specific objectives. Therefore, empirical evidence showing the impact of Institutional and managerial Ownership, intellectual capital, audit quality on income management is necessary. 14 transportation companies listed on the Indonesian stock exchange were surveyed in accordance with the research criteria. A purposeful sampling method collected data. The SPSS 23 application tests the multiple linear regression hypothesis. Of the variables used in this study, only intellectual capital has a positive impact on profit management and can be used as one of the indicators in future research to measure income management actions.