The Influence of Firm Size, Ownership Structure, Leverage, and Audit Quality on Earnings Management

Retnaning Ayu Dyah Sawitri (), Novrida Qudsi Lutfillah and Triesti Candrawati
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Retnaning Ayu Dyah Sawitri: State Polytechnic of Malang, Accounting Department
Novrida Qudsi Lutfillah: State Polytechnic of Malang, Accounting Department
Triesti Candrawati: State Polytechnic of Malang, Accounting Department

A chapter in Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021), 2023, pp 294-302 from Springer

Abstract: Abstract This study aims to identify and analyze the factors that influence earnings management in manufacturing companies listed on the IDX. The method of determining the sample used is purposive sampling in accordance with predetermined criteria. The number of samples obtained are 36 manufacturing companies with a period of 2015–2019. This research is a quantitative study with an analytical technique used, namely multiple linear regression. Annual financial report data from 36 manufacturing companies are used in this study. The results show that firm size and institutional ownership affect earnings management, but managerial ownership, leverage, and industry specialization auditors have no effect on earnings management. On the other hand firm size, managerial ownership, institutional ownership, leverage, industry specialization auditors together affect earnings management. The results of this study are expected to be useful for regulators, investors, and other stakeholders so that they can make policies in preventing opportunistic earnings management practices that can harm various related parties.

Keywords: Industrial specialization auditor; Leverage; Earnings management; Ownership structure; Company size (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-026-8_34

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DOI: 10.2991/978-94-6463-026-8_34

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