MEDIA BISNIS
Vol 15 No 1 (2023): Media Bisnis

The Analysis of The Effect of Profitability and Other Factors on Earnings Management

Livani Arta Hiudy (Sekolah Tinggi Ilmu Ekonomi Trisakti)
Indra Arifin Djashan (STIE Trisakti)

Article Info

Publish Date
31 Mar 2023

Abstract

The objective of this research is to obtain empirical evidence of independent variables related to earnings management in non-financial companies. The independent variables used in this research are managerial ownership, institutional ownership, firm size, leverage, return on assets, sales growth, board size, and audit committee. This research used companies listed in non-financial sectors in Indonesia Stock Exchange from 2019 until 2021. There are 321 sample datas selected by using purposive sampling method. The model used in this research is multiple regression analysis. The result of this research shows that return on assets has an effect on earnings management. On the other hand, other independent variables, such as, managerial ownership, institutional ownership, firm size, leverage, sales growth, board size, and audit committee have no effect on earnings management.

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Journal Info
MEDIA BISNIS
Website

Abbrev

mb

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Media Bisnis is biannual publication issued in the month of March and September. Media Bisnis is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human ...