IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-026-8_34.html

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

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

Author

Listed:
  • Retnaning Ayu Dyah Sawitri

    (State Polytechnic of Malang, Accounting Department)

  • Novrida Qudsi Lutfillah

    (State Polytechnic of Malang, Accounting Department)

  • Triesti Candrawati

    (State Polytechnic of Malang, Accounting Department)

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.

Suggested Citation

  • Retnaning Ayu Dyah Sawitri & Novrida Qudsi Lutfillah & Triesti Candrawati, 2023. "The Influence of Firm Size, Ownership Structure, Leverage, and Audit Quality on Earnings Management," Advances in Economics, Business and Management Research, in: Nurafni Eltivia & Nur Indah Riwajanti & Kartika Dewi Sri Susilowati (ed.), Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021), pages 294-302, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-026-8_34
    DOI: 10.2991/978-94-6463-026-8_34
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6463-026-8_34. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.