THE INFLUENCE OF COMPANY SIZE, MANAGERIAL OWNERSHIP, PROFITABILITY, AND INFORMATION ASYMMETRY ON EARNINGS MANAGEMENT IN LEADING MANUFACTURING COMPANIES IN INDONESIA

Authors

  • Reschiwati Sekolah Tinggi Ilmu Ekonomi Y.A.I Jakarta https://orcid.org/0000-0002-8801-6562
  • Nola Puri Ayu Lestari Sekolah Tinggi Ilmu Ekonomi Y.A.I Jakarta

DOI:

https://doi.org/10.29121/granthaalayah.v9.i10.2021.4295

Keywords:

Earnings Management, Company Size, Managerial Ownership, Profitability and Information Asymmetry

Abstract [English]

This study aims to empirically test whether Company Size, Managerial Ownership, Profitability and Information Asymmetry have an effect on Earnings Management (Empirical Study on Manufacturing Companies listed in LQ 45 Period 2016-2020). Sampling using purposive sampling technique. From a population of 45 companies, based on the criteria, 10 companies were selected as samples. Data processing using panel data regression method. Based on the selection of the model, the Random effect was chosen as the analysis model to be used. Data analyzed using EViews 9.0 programs. The results of this study indicate that the variables of company size, managerial ownership, and information asymmetry have a significant effect on earnings management, and profitability has no significant effect on earnings management.

Downloads

Download data is not yet available.

References

Agustia, Y. P., & Suryani, E. (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016). JURNAL ASET (AKUNTANSI RISET), 10, 63-74. Retrieved from Https://Ejournal.Upi.Edu/Index.Php/Aset/Article/View/12571

Aljana, B. T., & Purwanto, A. (2017). Pengaruh Profitabilitas, Struktur Kepemilikan Dan Kualitas Audit Terhadapmanajemen Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015). DIPONEGORO JOURNAL OF ACCOUNTING, 6(3), 1-15. Retrieved from Https://Ejournal3.Undip.Ac.Id/Index.Php/Accounting/Article/View/19239

Arlita, R., Bone, H., & Kesuma, A. I. (2019). Pengaruh Good Corporate Governance Dan Leverage Terhadap Praktik Manajemen. AKUNTABEL, 238-248. Retrieved from Http://Journal.Feb.Unmul.Ac.Id/Index.Php/AKUNTABEL/Article/View/6113/612

Desmiyawati, Nasrizal, & Y. F. (2009). Pengaruh Asimetri Informasi Dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Pekbis Jurnal, 180-189. Retrieved from Https://Media.Neliti.Com/Media/Publications/8942-ID-Pengaruh-Asimetri-Informasi-Dan-Ukuran-Perusahaan-Terhadap-Praktik-Manajemen-Lab.Pdf

Donald Banjarnahor (2018) (Editor). (April 27). Drama Bank Bukopin: Kartu Kredit Modifikasi Dan Rights Issue. Www.Cnbcindonesia.Com: Retrieved From Https://Www.Cnbcindonesia.Com/Market/20180427144303-17-12810/Drama-Bank-Bukopin-Kartu-Kredit-Modifikasi-Dan-Rights-Issue

Dwi Ayuningtyas (2019) (Editor). ( May 29). Kalau Tak Ada Ini, PLN Rugi Hingga Rp 10 T Di 2018. Www.Cnbcindonesia.Com: Retrieved From Https://Www.Cnbcindonesia.Com/Market/20190529162012-17-75832/Kalau-Tak-Ada-Ini-Pln-Rugi-Hingga-Rp-10-T-Di-2018

(Editor), C. (2019) (April 30). Kronologi Kisruh Laporan Keuangan Garuda Indonesia. Www. Cnnindonesia. Com : Retrieved from Https://Www.Cnnindonesia.Com/Ekonomi/20190430174733-92-390927/Kronologi-Kisruh-Laporan-Keuangan-Garuda-Indonesia

G. I. (2015). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. E-Journal Akuntansi Universitas Pendidikan Ganesha, 03, 1. Retrieved From Https://Ejournal.Undiksha.Ac.Id/

G. I., & R. D. (2013). Analisis Multivariat Dan Ekonometrika Teori, Konsep, Dan Aplikasi Dengan Eviews 8. Semarang: Badan Penerbit Universitas Diponegoro.

Giovani, M. (2017). PENGARUH STRUKTUR KEPEMILIKAN, TATA KELOLA PERUSAHAAN, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA. Jurnal Akuntansi Bisnis. Retrieved From https://doi.org/10.24167/jab.v16i1.1367 DOI: https://doi.org/10.24167/jab.v16i1.1367

H. D. (2011). Dasar-Dasar Teori Keuangan. Yogyakarta: Ekonisia.

J. M., & M. W. (1976). Theory Of The Firm: Managerial Behavior, Agency Cost And Ownership Structure. Journal Of Financial Economics, 3, 305-360. Retrieved From https://doi.org/10.1016/0304-405X(76)90026-X DOI: https://doi.org/10.1016/0304-405X(76)90026-X

K. W. (2011). Finanacial Accounting IFRS Edition. John Wiley & Sons, Inc.

Mahadewi, A. A., & Krisnadewi, K. A. (2017). PENGARUH KEPEMILIKAN MANAJERIAL, INSTITUSIONAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN PADA MANAJEMEN LABA. E-Jurnal Akuntansi Universitas Udayana. Retrieved From Https://Ojs.Unud.Ac.Id/Index.Php/Akuntansi/Article/View/24299

Mahawyahrti, P. T., & Budiasih, I. G. (2016). ASIMETRI INFORMASI, LEVERAGE, DAN UKURAN PERUSAHAAN PADA MANAJEMEN LABA. Jurnal Ilmiah Akuntansi Dan Bisnis. Retrieved from https://doi.org/10.24843/JIAB.2016.v11.i02.p05 DOI: https://doi.org/10.24843/JIAB.2016.v11.i02.p05

Mutiarasari, R. (2016). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Manajemen Laba. Universutas Psundan. Retrieved From Http://Repository.Unpas.Ac.Id/11731/

N. P., & M. M. (2016). PENGARUH ASIMETRI INFORMASI, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA MANAJEMEN LABA. E-Jurnal Akuntansi Universitas Udayana, Vol.15.3. Juni (2016): 1886-1914. Retrieved From Https://Ojs.Unud.Ac.Id/Index.Php/Akuntansi/Article/View/16390

Purwanti, P. I., Kepramareni, P., & Pradnyawati, S. O. (2021). PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019. JURNAL KHARISMA, 3. Retrieved From Https://E-Journal.Unmas.Ac.Id/Index.Php/Kharisma/Article/View/1693

Reschiwati, & Hasudungan, H. (2020) (September). FINANCIAL DISTRESS AND TAX MOTIVATION: THE EFFECT ON EARNINGS MANAGEMENT. DINASTI INTERNATIONAL JOURNAL OF ECONOMIC, FINANCE & ACCOUNTING, 1(4), 682-695. Retrieved From https://doi.org/10.38035/dijefa.v1i4.545 DOI: https://doi.org/10.38035/dijefa.v1i4.545

Sucipto, H., & Zulfa, U. (2021) (Februari). Pengaruh Good Corporate Governance, Financial Distress Dan Ukuran Perusahaan Terhadap Manajemen Laba. JAD: Jurnal Riset Akuntansi Dan Keuangan Dewantara, 4 (1). Retrieved From https://doi.org/10.26533/Jad.V4i1.737

Sudarmadji, A., & Sularto, L. (2007). Pengaruh Ukuran Perusahaan Profitabilitas, Leverage, Dan Tipe Kepemilikan Perusahaan Terhadap Luas Voluntary Disclousure Laporan Keuangan Tahunan. Proceeding PESAT, 2, 53-61. Retrieved From Http://Repository.Gunadarma.Ac.Id/Id/Eprint/1540

Sugiyono. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, Dan R&D. Bandung: Alfabeta.

Suheriadi (2019) (Editor). ( July 29). Turun 23%, Laba Maybank Indonesia Hanya Rp757 Miliar. Infobanknews.Com: Retrieved From Https://Infobanknews.Com/Topnews/Turun-23-Laba-Maybank-Indonesia-Hanya-Rp757-Miliar/

Sutojo, S., & Aldridge, J. (2005). Good Corporate Governance. Jakarta: PT. Damar Mulia Pustaka.

Taco, C., & Ilat, V. (2016) ( Desember). Pengaruh Earning Power, Komisaris Independen, Dewan Direksi, Komite Audit Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Emba, 4, 873-884. Retrieved From Https://Ejournal.Unsrat.Ac.Id/Index.Php/Emba/Article/View/14514

Ujiyantho, M., & Agus Pramuka, B. (2007). Mekanisme Corporate Governance, Manajemen Laba Dan Kinerja Keuangan. Simposiaun Nasional Akuntansi X, 1-26. Retrieved From Https://D1wqtxts1xzle7.Cloudfront.Net/54823498/Akpm-01-With-Cover-Page-V2.Pdf?Expires=1624894904&Signature=Hkijy9fmiokox17e3ofss4he8nmm2u77qs2qynq2aq6rwm2dujmlxqzrrepaan3gtabtwpfu7jooykfzismrugg4wn6a9vyjsmqxpac9hsh0ylp-3wpd~Zpowzvwdw-Pnqfcreedpsd06eja5f-B

Wahyu T.Rahmawati (2018) (Editor). (May 19). OJK Bekukan Izin Usaha SNP Finance. Keuangan.Kontan.Co.Id: Retrieved From Https://Keuangan.Kontan.Co.Id/News/Ojk-Bekukan-Izin-Usaha-Snp-Finance

Widyaningsih, H. (2017). PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA. STIEBBANK Yogyakarta. Retrieved From Https://Journal.Uny.Ac.Id/Index.Php/Nominal/Article/Viewfile/16652/9896 DOI: https://doi.org/10.21831/nominal.v6i2.16652

Wiryadi, A., & Sebrina, N. (2013) (Oktober). Pengaruh Asimetri Informasi, Kualitas Audit,Dan Struktur Kepemilikan Terhadap Manajemen Laba. WRA, 1 No.2, 155-180. Retrieved From Http://Ejournal.Unp.Ac.Id/Index.Php/Wra/Article/View/2577/2178

Www.Cnnindonesia.Com. (25 April 2019). Diambil Kembali Dari Www. Cnnindonesia.Com

Downloads

Published

2021-10-31

How to Cite

Reschiwati, & Ayu Lestari, N. P. (2021). THE INFLUENCE OF COMPANY SIZE, MANAGERIAL OWNERSHIP, PROFITABILITY, AND INFORMATION ASYMMETRY ON EARNINGS MANAGEMENT IN LEADING MANUFACTURING COMPANIES IN INDONESIA. International Journal of Research -GRANTHAALAYAH, 9(10), 37–52. https://doi.org/10.29121/granthaalayah.v9.i10.2021.4295