Open AccessPENGARUH USIA, PENDIDIKAN, ETNIS, TENURE DAN BOARD OWNERSHIP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2014-2018
Author(s) -
Lidya Eka Putri,
Yeasy Darmayanti
Publication year - 2021
Publication title -
jurnal kajian akuntansi dan auditing
Language(s) - English
Resource type - Journals
eISSN - 2721-8457
pISSN - 1907-2473
DOI - 10.37301/jkaa.v16i2.47
Subject(s) - stock exchange , nonprobability sampling , business , accounting , foreign ownership , earnings , earnings management , ethnic group , economics , finance , population , political science , demography , sociology , law , foreign direct investment , macroeconomics
Abstract
This study aims to prove and analyze the effect of age, education, ethnicity, tenure and board ownership on earnings management in manufacturing companies on the Indonesia Stock Exchange. Sample for the study is manufacturing companies were used which were selected using a purposive sampling method. The data used are from 2014 - 2018. The method of analysis used in this study is multiple regression processed using SPSS. Based on the results of hypothesis testing, it was found that age, education and tenure had influence on earnings management in manufacturing companies on the Indonesia Stock Exchange, while ethnicity and board ownerships had no significant effect on earnings management in manufacturing companies on the Indonesia Stock Exchange
Keywords: Age, Education, Ethnicity, Tenure, Board Ownership