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All Journal eDimensi Arsitektur Petra Mechanova JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Paradigma Akuntansi
Richard Richard
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Mathematics Mechanical Engineering Social Sciences Other

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Journal : Jurnal Paradigma Akuntansi

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MODERASI KEPEMILIKAN INSTITUSIONAL DALAM ANALISIS FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT Richard Richard; Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25126

Abstract

This study aims to obtain empirical evidence regarding the effect of Firm Size, Leverage, Firm Age, Profitability, Audit Quality and institutional ownership on Earnings Management in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. There are 55 manufacturing companies selected as samples by purposive sampling method. Data were analyzed using multiple linear regression also Moderated Regression Analysis and processed with Eviews 12. The partial tests show significant positive effect of Leverage and Profitability on Earnings Management. The Moderation test shows that institutional ownership significantly moderate relationship of Size and Leverage on Earnings Management, but does not moderate relationship of Profitability and Earnings Management.
Co-Authors Desi Arisandi Didik Wahjudi Iskandar Muda Sirojuzilam Hasyim Vidyarto Nugroho