The Effect of Dividend Policy, Capital Structure and Audit Committee on Profit Management with Profitability as a Moderation Variable

Andi Indah Deliyanti, Amiruddin and Syamsuddin
Additional contact information
Andi Indah Deliyanti: Hasanuddin University Pretty Tamalanrea, Master of Accounting, Faculty of Economics and Bisnis
Amiruddin: Hasanuddin University Pretty Tamalanrea, Master of Accounting, Faculty of Economics and Bisnis
Syamsuddin: Hasanuddin University Pretty Tamalanrea, Master of Accounting, Faculty of Economics and Bisnis

A chapter in Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023), 2024, pp 944-957 from Springer

Abstract: Abstract This research aims to test and analyze the effect of Dividend Policy, Capital Structure and Audit Committee on Profit Management with Profitability as a moderating variable. The object of this research is mining companies listed on the Indonesia Stock Exchange (BEI) in 2018–2022. The sample was determined using a purposive sampling method with a total sample of 31 companies for five years so that the total observations of this research were 155 annual reports, which then became 127 annual reports were analyzed after outliers due to extreme data. The data analysis techniques used are multiple linear regression and moderated regression analysis (MRA). The research results found that dividend policy, capital structure and audit committee had a negative effect on earnings management, while profitability was able to moderate the influence of dividend policy, capital structure and audit committee on earnings management. The influence of dividend policy, capital structure and audit committee on earnings management will be stronger in companies with high profitability.

Keywords: Earnings Management; Dividend Policy; Capital Structure; and Audit Committee (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-400-6_72

Ordering information: This item can be ordered from
http://www.springer.com/9789464634006

DOI: 10.2991/978-94-6463-400-6_72

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().