PENGARUH KARAKTERISTIK KEPEMILIKAN DAN AUDITOR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur di BEI Tahun 2014 – 2018)

Abstract

Earnings management is an opportunistic action taken managers by choosing policies in
accounting, that company profits can be increased and decreased. This study aims to
determine and empirically test the effect of managerial ownership, institutional
ownership, audit quality and auditor independence on earnings management. This type of
research is quantitative with secondary data in the form of data from financial statements
in 2014 until 2018. The sampling method in this study uses porpusive sampling, that
companies that can be sampled as many as 24 companies with a 5 year study period. Test
equipment used in this study is multiple linear regression. Earnings management in this
study was measured using discretionary accruals. The results of this study indicate that
the percentage effect of managerial ownership, institutional ownership, audit quality and
auditor independence of earnings management is 22.7%. T test results show that audit
quality and auditor independence variables negatively affect earnings management,
managerial ownership and institutional ownership has no affect on earnings management.