PENGARUH KARAKTERISTIK PERUSAHAAN, TATA KELOLA PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

Dhea Vidya Adijaya, Widyawati Lekok

Abstract


The aim of this research is to obtain empirical evidence regarding the influence of company characteristics, corporate governance, and audit quality on earnings management. In this research, the characteristics of the company are proxied by firm size, financial leverage, firm age, free cash flow, and return on assets. Meanwhile, corporate governance is proxied by managerial ownership, institutional ownership, and audit committee. The population of this research was selected by using the purposive sampling method, with a total of 358 observation data from 91 non-financial companies listed in Indonesia Stock Exchange from 2017-2020. Those 358 observation data were analyzed using multiple regression analysis. The result of this research shows that return on assets have a positive influence on earnings management, while audit quality and free cash flow have a negative influence on earnings management. Other independent variables such as firm size, financial leverage, firm age, managerial ownership, institutional ownerhsip, and audit committee have no influence on earnings management. 


Keywords


Earnings Management, Company Characteristics, Corporate Governance, Audit Quality.

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