International Journal of Educational Research and Social Sciences (IJERSC)
Vol. 3 No. 2 (2022): April 2022

The Effect Of Institutional Ownership, Leverage, and Firm Size On Earnings Management

Najib Aliy Muqsith (Institut Teknologi dan Bisnis Asia Malang)
Murtianingsih (Institut Teknologi dan Bisnis Asia Malang)

Article Info

Publish Date
28 Apr 2022

Abstract

The research aims to find out the effect of institutional ownership, leverage, and firm size on earnings management. The research population of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2019 and 2020 was selected using a purposive sampling technique. The research sample is 54 companies. The type of data is quantitative data with secondary data sources. Data analysis techniques are descriptive statistics, classical assumption test, multiple regression analysis, coefficient of determination, and hypothesis testing. The results of the research on institutional ownership, leverage, and firm size have no effect on earnings management.

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Journal Info
International Journal of Educational Research and Social Sciences (IJERSC)
Website

Abbrev

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Publisher

CV. Inara

Subject

Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

International Journal of Educational Research and Social Sciences (IJSERSC) is to provide a research medium and an important reference for the advancement and dissemination of research results that support high-level research in the fields of Educational Research and Social Sciences. Original ...