PENGARUH KARAKTERISTIK PERUSAHAAN, KINERJA PERUSAHAAN, DAN MANAGEMENT ENTRENCHMENT TERHADAP MANAJEMEN LABA

PENGARUH KARAKTERISTIK PERUSAHAAN, KINERJA PERUSAHAAN, DAN MANAGEMENT ENTRENCHMENT TERHADAP MANAJEMEN LABA

earnings management, firm characteristics, firm performances, management entrenchment.

The purposes of this study is to investigate the impact of firm characteristics, firm performances, and management entrenchment on earnings management by using firms registered on Bursa Efek Indonesia for the period 2015-2019. Sampling method that is used in this study is purposive sampling method so the objects should meet the criteria. The exception sample for this study is financial firms due to differences on some regulations of reporting and firms without complete annual and financial report published for the period 2015-2019. The secondary data were obtained from firms’ financial report and annual report that were published on the firms’ official website and Bursa Efek Indonesia’s website. In this study, earnings management is measured with Modified Jones Model. This study analyzed using fixed effect model approach panel data regression analysis. The results show that growth opportunities, board size, current ratio, auditor size, financial statement, and CEO ownership
have no significant influences. Leverage, firm size, asset growth and turnover, and cash flow show
significant negative influences. On the other hand, long-term and short-term debts, and CEO tenure
show significant positive influences. Some results are not compatible with hypothesis since there are
limitations on the period time and methods that were chosen.

Sukiantono Tang, Fiorentina

DOI : http://dx.doi.org/10.26418/jebik.v10i2.47461

Univ. Tanjungpura

29-08-2021

Sri Wahyuni

P-ISSN : 2087-9954, E-ISSN : 2550-0066

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Indonesian

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Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) Univ. Tanjungpura 2021