Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Vol. 3 No. 3 (2024): JUNE

NON-FINANCIAL COMPANIES: EARNINGS MANAGEMENT AND THE FACTORS THAT INFLUENCED

Winarta, Nigel Hans (Unknown)
Siahaan, Magda (Unknown)
Nauli, Theonino David (Unknown)

Article Info

Publish Date
05 Aug 2024

Abstract

This research examines how various factors such as independent commissioners, audit committees, institutional ownership, firm size, leverage, firm age, and audit quality impact earnings management. Data for this study was collected from 94 non-financial companies listed on the Indonesia Stock Exchange between 2017 and 2019, totaling 278 data points. Purposive sampling was used to gather sample data for analysis. The findings of the study indicated that company age and audit quality have a significant influence on earnings management, whereas independent commissioners, audit committees, audit committee independence, institutional ownership, company size, and leverage do not affect earnings management.

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Journal Info
Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Website

Abbrev

MARGINAL

Publisher

Transpublika Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) provides a scientific discourse about accounting, business, management, and economic issues both practically and conceptually. The published articles at this journal cover various topics from the result ...