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Influence of Profitability, Audit Quality, and Corporate Governance on Earnings Management

APTISI Transactions on Management (ATM) · Vol. 8 No. 2 (2024) · hlm. 93–104

DOI
10.33050/atm.v8i2.2234
ISSN
2622-6804, 2622-6812
Terbit
2024-05-17
Penerbit
Pandawan
Bahasa
en
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

This study investigates the impact of profitability, audit quality, the composition of independent board commissioners, managerial ownership, and institutional ownership on earnings management. The population for this research comprises all manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2019 and 2021. It adopts a correlational research design with naquantitative approach. Data collection involves secondary data obtained through purposive sampling. The sample size consists of 32 companies, resulting in 96 observations. The study employs various analytical techniques, including classic assumption tests such as normality, heteroscedasticity, multicollinearity, and autocorrelation tests. Hypothesis testing is conducted using multiple regression analysis with SPSS version 26. Findings reveal that managerial ownership negatively influences earnings management, exhibiting a significant result of 0.036. Conversely, profitability, audit quality, the composition of the independent board of commissioners, and institutional ownership do not significantly affect earnings management, as their significance results exceed 0.05.

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Sumber metadata: OAI-PMH (metadata jurnal) https://ijc.ilearning.co/ATM/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Influence of Profitability, Audit Quality, and Corporate Governance on Earnings Management</dc:title>
	<dc:creator xml:lang="en">Hansel Angga Winata</dc:creator>
	<dc:creator xml:lang="en">Febryanti Simon</dc:creator>
	<dc:creator xml:lang="id">Hansel Angga Winata</dc:creator>
	<dc:subject xml:lang="en">Earnings Management</dc:subject>
	<dc:subject xml:lang="en">Managerial Ownership</dc:subject>
	<dc:subject xml:lang="en">Profitability</dc:subject>
	<dc:subject xml:lang="en">Audit Quality</dc:subject>
	<dc:description xml:lang="en"> This study investigates the impact of profitability, audit quality, the composition of independent board commissioners, managerial ownership, and institutional ownership on earnings management. The population for this research comprises all manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2019 and 2021. It adopts a correlational research design with naquantitative approach. Data collection involves secondary data obtained through purposive sampling. The sample size consists of 32 companies, resulting in 96 observations. The study employs various analytical techniques, including classic assumption tests such as normality, heteroscedasticity, multicollinearity, and autocorrelation tests. Hypothesis testing is conducted using multiple regression analysis with SPSS version 26. Findings reveal that managerial ownership negatively influences earnings management, exhibiting a significant result of 0.036. Conversely, profitability, audit quality, the composition of the independent board of commissioners, and institutional ownership do not significantly affect earnings management, as their significance results exceed 0.05.</dc:description>
	<dc:publisher xml:lang="en">Pandawan</dc:publisher>
	<dc:date>2024-05-17</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ijc.ilearning.co/ATM/article/view/2234</dc:identifier>
	<dc:identifier>10.33050/atm.v8i2.2234</dc:identifier>
	<dc:source xml:lang="en">APTISI Transactions on Management (ATM); Vol. 8 No. 2 (2024): May; 93-104</dc:source>
	<dc:source xml:lang="id">APTISI Transactions on Management (ATM); Vol 8 No 2 (2024): May; 93-104</dc:source>
	<dc:source>2622-6804</dc:source>
	<dc:source>2622-6812</dc:source>
	<dc:source>10.33050/atm.v8i2</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://ijc.ilearning.co/ATM/article/view/2234/813</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Hansel Angga Winata, Febryanti Simon (Author)</dc:rights>
	<dc:rights xml:lang="en">http://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>