Analisis Faktor - Faktor yang Mempengaruhi Manajemen Laba pada Perusahaan yang Terdaftar pada Sub Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia dan Thailand Periode 2017 – 2022

Abstract

The purpose of this study is to determine and analyze the influence of institutional ownership, firm size, leverage, firm age, firm growth, and auditor reputation as control variables on earnings management in companies listed in the basic and chemical industry sub-sector on the Indonesia Stock Exchange and Thailand Stock Exchange for the period 2017-2022. The population of this study consists of 80 companies in Indonesia and 14 companies in Thailand. Samples were selected using the purposive sampling method, resulting in 64 companies from Indonesia and 9 companies from Thailand. The research results for Indonesia show that firm size and firm growth have a positive and significant impact on earnings management, while firm age has a negative and significant impact on earnings management. Leverage does not have a significantly affect earnings management. For Thailand, institutional ownership, firm size, leverage, firm age, and growth do not significantly influence earnings management.