The role of moderation family ownership control in corporate governance mechanisms for earning management in group companies in Indonesia

Abstract

The purpose of this study is to examine and analyze the effect of corporate governance on earnings management with ownership control as a moderating factor. The object of this study is issuer group companies listed on the Indonesia Stock Exchange. The sampling method used was purposive sampling. The method of data analysis in this study is Statistical Product and Service Solutions (SPSS) using the SPSS Statistics 24 program. The results of this study are The Corporate Governance moderated by family control has a significant effect on earnings management. The number of families who own shares as well as occupy positions in the company reinforces the influence of management decisions on earnings management. The contribution of this study strengthens the theory and previous research.