Pengaruh Kepemilikan Institusional, Komite Audit, Profitabilitas, Leverage, & Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bei Tahun 2019-2021

Abstract

This study aims to determine the effect of the institutional ownership, audit committee, profitability, leverage & firm size on earnings management of consumer goods indsutry companies listed in Indonesia Stock Exchange 2019 – 2021. The population of this study are 72 consumer goods indsutry companies. This study uses purposive sampling to obtain representative sample consists of 51 companies for 3 years of observation with 153 observation. The data analysis technique used is descriptive statistical analysis and regression logistic analysis. The results of this study shows that the firm size has negative and significant effect partially on earnings management. Meanwhile, the institutional ownership, audit committee, profitability and leverage have no effects on earnings management