| dc.description.abstract | This study aims to determine the effect of good corporate
governance (managerial ownership, institutional
ownership, number of commissioners and audit
committees), Leverage and Profitability on Earnings
Management in banking sub-sector companies listed on the
Indonesia Stock Exchange. In addition, this study also aims
to determine whether company size can be used as a
moderating variable for the relationship between
managerial ownership, institutional ownership, number of
commissioners, audit committees, leverage and
profitability with earnings management.
The research design carried out is a causal relationship
research with a quantitative approach. The sample in this
research is 30 banking sub-sector companies listed on the
Indonesia Stock Exchange from 2017 to 2021. The type of
data used in this research is secondary data. The technique
of determining the sample using purposive sampling. The
data analysis technique used multiple linear regression
analysis and used the residual test for the moderating
variable which was carried out with the help of Eviews 10
software.
The results in this study indicate that partially
Managerial Ownership has a negative but not significant
effect on Earnings Management, Institutional Ownership
has a negative but not significant effect on Earnings
Management, the number of the Board of Commissioners
has a positive but not significant effect on Earnings
Management and the Audit Committee has a negative but
not significant effect on Profit Management, Leverage has
a negative but not significant effect on Earnings
Management, and Profitability has a negative but not
significant effect on Earnings Management. As well asother
results which show that company size cannot moderate the
effect of managerial ownership, institutional ownership,
number of commissioners and audit committees, leverage
and profitability on company financial performance in
banking sub-sector companieslisted on the Indonesia Stock
Exchange. | en_US |
