THE EFFECT OF BOARD OF COMMISSIONERS SIZE, AUDIT QUALITY, AND MANAGERIAL OWNERSHIP ON EARNINGS MANAGEMENT
DOI:
https://doi.org/10.55927/fjbes.v2i1.618Kata Kunci:
Earnings Management, Leverage, Audit Quality, Managerial OwnershipAbstrak
This study’s purpose is to gather empirical evidence on factors influencing earnings management. There are eight independent variables used in this research, such as firm size, firm age, profitability, leverage, board of commissioner size, tax planning, audit quality, and managerial ownership. This research’s population are manufacturing companies that are listed on the Indonesia Stock Exchange (IDX), with the research period starting from the period of 2022 until 2024. The samples used on this research are 243 data sourced from 81 companies, selected by using the purposive sampling method. This research uses multiple regression method for the data analysis. The result on this study shows that leverage and audit quality have effect on earnings management, but firm size, firm age, profitability, board of commissioner size, tax planning, and managerial ownership has no effect on earnings management
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