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All Journal Indonesian Journal of Accounting and Governance
Bayu Triyo Prihatin
Unknown Affiliation
Humanities Economics, Econometrics & Finance Environmental Science

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Are Manager Policies Associated with Earnings Management Activity? Yuni Rahmawati; Bayu Triyo Prihatin; Amrie Firmansyah
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 1 (2023): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i1.353

Abstract

This study examines the effect of derivative ownership, leverage and tax avoidance on earnings management. This study uses samples from manufacturing sector companies listed on Indonesia Stock Exchange from 2018 to 2021. This research sample consisted of 72 observations based on the purposive sampling technique. Hypothesis testing was carried out using multiple linear regression analysis for panel data. The test results show that derivative ownership has a negative effect on earnings management, while corporate leverage has a positive effect on earnings management. Investors must be concerned about the companies with derivative instruments and corporate leverage because the management of these companies can perform earnings management. In addition, investors and creditors should consider the factors affecting the quality of earnings used to identify and evaluate investment opportunities
Co-Authors Amrie Firmansyah Yuni Rahmawati