PENGARUH KARAKTERISTIK PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA

Authors

  • Fanny Octavia Trisakti School of Management
  • Umar Issa Zubaidi Trisakti School of Management

DOI:

https://doi.org/10.34208/ejatsm.v2i3.1710

Keywords:

Earnings management, company characteristics, finacial performance, share issuance activity, firm's age, auditor's size

Abstract

The purpose of this study is to examine the factors that influence earnings management in non-financial companies. These factors are financial performance, firm’s size, leverage, board of directors, auditor’s size, share issuance activity, and firm’s age. The population of this study was selected by using the purposive sampling method, with a total of 480 obersevations data from 160 non-financial companies listed in Indonesia Stock Exchange from 2018-2020. Those 480 observations data were anaylzed using multiple regression analysis. The results of this study show that financial performance have a positive influence on earnings management, while auditor’s size have a negative influence on earnings management. Other independent variables such as firm’s size, leverage, board of directors, share issuance activity, and firm’s age do not have influence on earnings management.

Published

2022-09-30

How to Cite

Octavia, Fanny, and Umar Issa Zubaidi. 2022. “PENGARUH KARAKTERISTIK PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA”. E-Jurnal Akuntansi TSM 2 (3):317-32. https://doi.org/10.34208/ejatsm.v2i3.1710.