Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)

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The Influence of Firm Size, Ownership Structure, Leverage, and Audit Quality on Earnings Management

Authors
Retnaning Ayu Dyah Sawitri1, *, Novrida Qudsi Lutfillah1, Triesti Candrawati1
1Accounting Department, State Polytechnic of Malang, Malang, Indonesia
*Corresponding author. Email: ayudyah.98@gmail.com
Corresponding Author
Retnaning Ayu Dyah Sawitri
Available Online 10 December 2022.
DOI
10.2991/978-94-6463-026-8_34How to use a DOI?
Keywords
Industrial specialization auditor; Leverage; Earnings management; Ownership structure; Company size
Abstract

This study aims to identify and analyze the factors that influence earnings management in manufacturing companies listed on the IDX. The method of determining the sample used is purposive sampling in accordance with predetermined criteria. The number of samples obtained are 36 manufacturing companies with a period of 2015–2019. This research is a quantitative study with an analytical technique used, namely multiple linear regression. Annual financial report data from 36 manufacturing companies are used in this study. The results show that firm size and institutional ownership affect earnings management, but managerial ownership, leverage, and industry specialization auditors have no effect on earnings management. On the other hand firm size, managerial ownership, institutional ownership, leverage, industry specialization auditors together affect earnings management. The results of this study are expected to be useful for regulators, investors, and other stakeholders so that they can make policies in preventing opportunistic earnings management practices that can harm various related parties.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
10 December 2022
ISBN
978-94-6463-026-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-026-8_34How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Retnaning Ayu Dyah Sawitri
AU  - Novrida Qudsi Lutfillah
AU  - Triesti Candrawati
PY  - 2022
DA  - 2022/12/10
TI  - The Influence of Firm Size, Ownership Structure, Leverage, and Audit Quality on Earnings Management
BT  - Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)
PB  - Atlantis Press
SP  - 294
EP  - 302
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-026-8_34
DO  - 10.2991/978-94-6463-026-8_34
ID  - Sawitri2022
ER  -