LUSI SHINTIA SETYOPUTRI, - and Agus Widodo Mardijuwono, Drs., M.Si., Ak (2020) The impact of firm attributes on earnings management. Polish Journal of Management Studies, 22 (1). pp. 502-512. ISSN 2081-7452

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Abstract

The determinants of earnings management is a widely studied area which provides understanding of managerial behavior to investors and regulators. This study aims to provide empirical evidence regarding the effect of managerial ownership, leverage and firm size on earnings management. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analysis technique used is multiple linear regression analysis method with SPSS version 20. The results of this study indicate that managerial ownership and leverage affect earnings management. But the size of the company has no effect on earnings management. This result implies the importance of restrictions in the company over managerial ownership and high leverage to avoid earnings management in the company.

Item Type:	Article
Uncontrolled Keywords:	managerial ownership, leverage, firm size, earnings management
Subjects:	H Social Sciences H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management H Social Sciences > HG Finance
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM LUSI SHINTIA SETYOPUTRI, - NIM041210113039 Agus Widodo Mardijuwono, Drs., M.Si., Ak UNSPECIFIED
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	08 Nov 2022 01:10
Last Modified:	08 Nov 2022 01:10
URI:	http://repository.unair.ac.id/id/eprint/118520
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