Factors Influencing Earnings Management Practices

DOI

10.2991/aebmr.k.220501.003How to use a DOI?

Keywords

Earnings Management; Profitability; Leverage; Company Size; Audit Quality; Corporate Governance; Institutional Ownership; Managerial Ownership; Sales Growth

Abstract

The purpose of this study was to obtain empirical evidence about the factors influencing earnings management practices. Quantitative method was used to conduct this study by using purposive sampling method. After selecting the company, there were 38 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 - 2019 as research samples. The hypotheses in this research were being tested by using SPSS program with multiple regression analysis method. As conclusion, company size, audit quality, institutional ownership, and managerial ownership have significant influence on earnings management practices. Meanwhile, profitability, leverage, board of directors, board of independent commissioners, and sales growth do not have influence on earnings management.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Ignasia Ruvina Lidsa
AU  - Julisar Julisar
PY  - 2022
DA  - 2022/05/11
TI  - Factors Influencing Earnings Management Practices
BT  - Proceedings of the tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021)
PB  - Atlantis Press
SP  - 12
EP  - 19
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220501.003
DO  - 10.2991/aebmr.k.220501.003
ID  - Lidsa2022
ER  -