Faktor-Faktor Yang Memengaruhi Earnings Management Pada Perusahaan Manufaktur

Abstract

This study aims to determine the effect of institutional ownership, foreign ownership, blockholder ownership, audit tenure, and profitability on earnings management in manufacturing companies listed on Indonesia Stock Exchange for the period 2016 – 2019. This study used purposive sampling method with a total of 46 companies. The method of data analysis used in this research is panel data regression using the SPSS 25.0 and Microsoft Excel 2010. The results of this study show that institutional ownership and audit tenure have significant and negative effect on earnings management. Profitability has significant and positive effect on earnings management, while foreign ownership has insignificant effect on earnings management. Company is expected expected to be able to encourage shareholders to maximize their supervision that will decrease earnings management.