Pengaruh Financial Distress, Komite Audit, dan Ukuran Perusahaan terhadap Manajemen Laba

Abstract

This study aims to determine the effect of Financial Distress, Audit Committee, and Company Size on Earnings Management in real estate and property companies listed on the Indonesia Stock Exchange (IDX). This study uses an associative research strategy with a causal type of quantitative approach and the data analysis method used in this study is descriptive statistical analysis, panel data regression analysis using Eviews 10. The population of this study is real estate and property companies listed on the Indonesia Stock Exchange. year 2017-2020. The sample was determined based on the purposive sampling method, with a total number of observations of 56. Based on the results of panel data regression analysis with a significance level of 5%, the results of this study concluded that (1) Financial Distress partially has a significant positive effect on Earnings Management, this is because investors want the company to have stable profits so that it can encourage companies to carry out earnings management. (2) The Audit Committee has no effect on Earnings Management, meaning that there are many or few members of the audit committee in a company. company., (3) Company size has a positive and significant effect on Earnings Management, this is because large companies get more pressure from investors in order to display stable profits, so that they can attract investors to invest.