INTERACTION OF INDEPENDENT COMMISSIONERS AGAINST EARNING MANAGEMENT DETERMINANTS

  • Muhammad Wahyuddin Abdullah Accounting, Alauddin State University of Makassar, Indonesian
  • Hermawan Accounting, Alauddin State University of Makassar, Indonesian
  • Andi Yustika Manrimawagau Bayan Accounting, Alauddin State University of Makassar, Indonesian
Keywords: Manejerial Ownership, Independent Commissioner, Earning Management, Related Party Transaction, Company Size

Abstract

This research aims to test the related party transaction influence, company size and managerial ownership of profit management. The research also aims to test the influence of independent Commissioner's interaction on the factors of the earning management determinant. The samples used in this study were the manufacturing companies listed in the Indonesian Stock Exchange (IDX) during the period 2014 and 2015. Total samples amounted to 25 companies using the purposive sampling technique. The analysis method uses multiple regression and moderating regression with an absolute value-difference approach. The results of hypothesized testing showed that related party transactions had significant positive impact on earning management. Company size and Manejerial ownership have significant negative effect on earning management. In addition, the results showed that independent commissioners were interfering with the influence of the company's size on profit management, as well as independent commissioners to However, independent commissioners do not Interveny related party transactions against earning management.

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Published
2020-04-30
How to Cite
Abdullah, M. W., Hermawan, & Bayan, A. Y. M. (2020). INTERACTION OF INDEPENDENT COMMISSIONERS AGAINST EARNING MANAGEMENT DETERMINANTS. International Journal of Engineering Technologies and Management Research, 7(4), 31-38. https://doi.org/10.29121/ijetmr.v7.i4.2020.573