PENGARUH KONEKSI POLITIK, STRUKTUR KEPEMILIKAN DAN FAKTOR LAINNYA TERHADAP PRAKTIK MANAJEMEN LABA

Authors

  • Noviana Chandra Trisakti School of Management
  • Ricky A. Mulyana Trisakti School of Management

DOI:

https://doi.org/10.34208/ejatsm.v6i2.3409

Keywords:

Earnings Management, Debt To Equity, Political Connections, Managerial Ownership, Institutional Ownership, Audit Quality

Abstract

This study aims to examine the effect of political connections, managerial ownership, institutional ownership, audit quality, return on asset, debt to equity, sales growth, and board size on earnings management practices. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The sample consists of 95 manufacturing companies with a total of  285 data were selected using purposive sampling method. The results showed that debt to equity has a negative effect on earnings management. In addition, political connections, managerial ownership, institutional ownership, audit quality, return on asset, sales growth, and board size do not have a significant effect on earnings management.  

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Published

2026-06-30

Issue

Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM

Section

Articles

License

Copyright (c) 2026 E-Jurnal Akuntansi TSM

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite

“PENGARUH KONEKSI POLITIK, STRUKTUR KEPEMILIKAN DAN FAKTOR LAINNYA TERHADAP PRAKTIK MANAJEMEN LABA”. 2026. E-Jurnal Akuntansi TSM 6 (2): 373-88. https://doi.org/10.34208/ejatsm.v6i2.3409.