The impact of firm attributes on earnings management

Lusi Shintia Setyoputri, Agus Widodo Mardijuwono

Research output: Contribution to journalComment/debate

5 Citations (Scopus)

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 languageEnglish
Pages (from-to)502-512
Number of pages11
JournalPolish Journal of Management Studies
Volume22
Issue number1
DOIs
Publication statusPublished - 2020

Keywords

  • Earnings management
  • Firm size
  • Leverage
  • Managerial ownership

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