Determinants of Earnings Management in Food and Beverage Sector Companies in Indonesian

Autor:	Ummy Kalsum, Muhammad Nur, Rince Tambunan, La Ode Hamida, Rahmatia Rahmatia
Rok vydání:	2022
Předmět:	General Medicine
Zdroj:	Atestasi : Jurnal Ilmiah Akuntansi. 5:197-211
ISSN:	2621-1505 2621-1963
DOI:	10.57178/atestasi.v5i1.185
Popis:	This research aims to provide evidence that leverage, managerial ownership, board of directors, and firm size affect earnings management. The type of research used in this research is quantitative research with a descriptive approach. The population in this study is all manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange, which are 18 companies and disclose annual reports for 2017-2021. The data collection technique used in this study is more precisely using the purposive sampling technique so that the researcher will take 45 samples from the population. This study found that leverage, managerial ownership, and firm size positively and significantly affect earnings management. In contrast, the board of directors has a negative and insignificant effect on earnings management.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::d3e8c185527a20572618bcdaf251de4e https://doi.org/10.57178/atestasi.v5i1.185 Zobrazit plný text záznamu