Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Komite Audit dan Dewan Direksi Terhadap Manajemen Laba Pada Perusahaan Sektor Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020

Abstract

This study aims to analyze the effect of managerial ownership, institutional ownership, independent commissioners, audit committee and board of directors on earnings management. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period and disclose sustainability reports during the 2016-2020 period, namely 65 companies and 49 companies that do not meet the sample criteria. The number of observations in the study was 80 units of analysis. The type of data used in this study is secondary data obtained from the IDX website and the company's website. The sample selection method used purposive sampling method. The analytical method used is panel data regression with the help of Eviews Version 12 software. The results of this study indicate that the institutional ownership variable partially has a significant negative effect on earnings management, the independent commissioner variable has an insignificant negative effect on earnings management while the managerial ownership variable, audit committee and the board of directors has no significant positive effect on earnings management.