THE EFFECT OF OWNERSHIP STRUCTURE, REVENUE GROWTH AND OTHER FACTORS ON PROFIT MANAGEMENT
DOI:
https://doi.org/10.55927/fjbes.v2i1.619Kata Kunci:
Earnings Management, Managerial Ownership, Institutional Ownership, Revenue Growth, Audit Quality, LeverageAbstrak
This research aims to obtain empirical evidence regarding the effect of independent variables, namely managerial ownership, institutional ownership, revenue growth, audit quality, profitability, leverage, board size, and firm size on the dependent variable, earnings management. The research object in this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2022 to 2024. The sample was selected using the purposive sampling method, and the data were analyzed using multiple linear regression. Through this process, 70 companies with a total of 210 observations successfully met the research criteria. The results of this study indicate that audit quality and leverage have a negative effect on earnings management. A high level of audit quality is considered capable of increasing public confidence in the reliability of financial statements, thereby reducing the possibility of earnings management practices. Furthermore, companies with high leverage tend to be more closely monitored by creditors and external parties, thus limiting management’s opportunity to engage in earnings manipulation. Meanwhile, other independent variables, such as managerial ownership, institutional ownership, revenue growth, profitability, board size, and firm size are found to have no effect on earnings management.
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