Authors:

Ni Ketut Riska Astari, I.D.G Dharma Suputra

Abstract:

“This study aims to determine the effect of firm size, managerial ownership and financial performance on earnings management. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The number of samples in this study were 20 companies with the number of observations obtained as many as 100 observations using the nonprobability sampling method specifically purposive sampling. Data collection uses non-participant observation methods. The data analysis technique used is multiple linear regression analysis. The results of the study show that the size of the company has no effect on earnings management. Managerial ownership has a negative effect. on earnings management. Financial performance has a positive effect on earnings management. The implication of this research theoretically is supporting agency theory and signal theory while practically this research can provide a positive contribution to all parties, especially companies, management, and the main users of financial statements. Keywords: Earnings management, firm size, managerial ownership, financial performance”

Keywords

Earnings management, firm size, managerial ownership, financial performance

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PDF:

https://jurnal.harianregional.com/akuntansi/full-45279

Published

2019-03-11

How To Cite

RISKA ASTARI, Ni Ketut; SUPUTRA, I.D.G Dharma. Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, dan Kinerja Keuangan Pada Manajemen Laba.E-Jurnal Akuntansi, [S.l.], v. 26, n. 3, p. 1938 - 1968, mar. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-45279. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v26.i03.p10.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 26 No 3 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License