Abstract
The determinants of earnings management is a widely studied area which provides understanding of managerial behavior to investors and regulators. This study aims to provide empirical evidence regarding the effect of managerial ownership, leverage and firm size on earnings management. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analysis technique used is multiple linear regression analysis method with SPSS version 20. The results of this study indicate that managerial ownership and leverage affect earnings management. But the size of the company has no effect on earnings management. This result implies the importance of restrictions in the company over managerial ownership and high leverage to avoid earnings management in the company.
Original language | English |
---|---|
Pages (from-to) | 502-512 |
Number of pages | 11 |
Journal | Polish Journal of Management Studies |
Volume | 22 |
Issue number | 1 |
DOIs |
|
Publication status | Published - 2020 |
Keywords
- Earnings management
- Firm size
- Leverage
- Managerial ownership