Factors influencing earnings management on manufacturing company on BEI | Zendy

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Factors influencing earnings management on manufacturing company on BEI

Author(s) -

Ida Nuryana

Publication year - 2022

Publication title -

international journal of multidisciplinary research and growth evaluation

Language(s) - English

Resource type - Journals

ISSN - 2582-7138

DOI - 10.54660/anfo.2021.3.1.8

Subject(s) - stock exchange , accounting , business , leverage (statistics) , reputation , earnings management , nonprobability sampling , audit , sample (material) , earnings , finance , social science , population , chemistry , demography , chromatography , machine learning , sociology , computer science

This study aims to analyze the factors that influence earnings management in automotive companies on the Indonesia Stock Exchange (IDX). The analysis variables of earnings management practices are company size, auditor reputation, managerial ownership, institutional ownership, Financial Leverage, and the education level of the president director. The research period is 2016-2020. The sample used is purposive sampling, with as many as 18 pieces—multiple linear analysis data testing methods. The test data results obtained: simultaneously the variables of firm size, auditor reputation, managerial ownership, institutional ownership, Financial Leverage, and the education level of top directors affect Earnings Management, while partially, managerial ownership has a significant negative effect on Earnings Management. Company size, auditor reputation, institutional ownership, Financial Leverage, and education level of top directors have no consideration on Earnings Management.

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