Faktor-Faktor Yang Mempengaruhi Earnings Management Pada Perusahaan Manufaktur
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Abstract
The purpose of this research is to empirically examine the effect of leverage, board characteristic, firm size, and audit quality on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016 to 2019. The sample selected using the purposive sampling method and companies that have met the criteria are 75 companies. The entire testing process used EViews 11. The results of this research shows that there is significant and positive effect of leverage and firm size, however, there is no significant effect of board characteristic and audit quality on earnings management. The implication of this research is that company need tighter supervision as the size of the firm grows and managers need to control the use of debt in order to minimize the possibility of earning management.
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This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
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