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

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

Author

Listed:
  • Andi Indah Deliyanti

    (Hasanuddin University Pretty Tamalanrea, Master of Accounting, Faculty of Economics and Bisnis)

  • Amiruddin

    (Hasanuddin University Pretty Tamalanrea, Master of Accounting, Faculty of Economics and Bisnis)

  • Syamsuddin

    (Hasanuddin University Pretty Tamalanrea, Master of Accounting, Faculty of Economics and Bisnis)

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.

Suggested Citation

  • Andi Indah Deliyanti & Amiruddin & Syamsuddin, 2024. "The Effect of Dividend Policy, Capital Structure and Audit Committee on Profit Management with Profitability as a Moderation Variable," Advances in Economics, Business and Management Research, in: Arianto Patunru & Mubariq Ahmad & Mursalim Nohong & Arifuddin Arifuddin & Anas Iswanto Anwar & Rakhm (ed.), Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023), pages 944-957, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-400-6_72
    DOI: 10.2991/978-94-6463-400-6_72
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