Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)

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The Effect of Dividend Policy, Capital Structure and Audit Committee on Profit Management with Profitability as a Moderation Variable

Authors
Andi Indah Deliyanti1, *, Amiruddin1, Syamsuddin1
1Master of Accounting, Faculty of Economics and Bisnis, Hasanuddin University Pretty Tamalanrea, Tamalanria, Makassar City, South Sulawesi, Indonesia
*Corresponding author.
Corresponding Author
Andi Indah Deliyanti
Available Online 22 May 2024.
DOI
10.2991/978-94-6463-400-6_72How to use a DOI?
Keywords
Earnings Management; Dividend Policy; Capital Structure; and Audit Committee
Abstract

This research aims to test and analyze the effect of Dividend Policy, Capital Structure and Audit Committee on Profit Management with Profitability as a moderating variable. The object of this research is mining companies listed on the Indonesia Stock Exchange (BEI) in 2018–2022. The sample was determined using a purposive sampling method with a total sample of 31 companies for five years so that the total observations of this research were 155 annual reports, which then became 127 annual reports were analyzed after outliers due to extreme data. The data analysis techniques used are multiple linear regression and moderated regression analysis (MRA). The research results found that dividend policy, capital structure and audit committee had a negative effect on earnings management, while profitability was able to moderate the influence of dividend policy, capital structure and audit committee on earnings management. The influence of dividend policy, capital structure and audit committee on earnings management will be stronger in companies with high profitability.

Copyright
© 2024 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 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
22 May 2024
ISBN
10.2991/978-94-6463-400-6_72
ISSN
2352-5428
DOI
10.2991/978-94-6463-400-6_72How to use a DOI?
Copyright
© 2024 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  - Andi Indah Deliyanti
AU  - Amiruddin
AU  - Syamsuddin
PY  - 2024
DA  - 2024/05/22
TI  - The Effect of Dividend Policy, Capital Structure and Audit Committee on Profit Management with Profitability as a Moderation Variable
BT  - Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
PB  - Atlantis Press
SP  - 944
EP  - 957
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-400-6_72
DO  - 10.2991/978-94-6463-400-6_72
ID  - Deliyanti2024
ER  -