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Peran Struktur Modal, Kebijakan Dividen dan Kepemilikan Manajerial dalam Meningkatkan Manajemen Laba

Year: 2024

Type: article

Abstract: This research aims to determine and empirically prove the influence of capital structure, dividend policy and managerial ownership on earnings management (empirical study of energy companies listed on the Indonesian Stock Exchange for the 2018-2022 period). The data analysis used is panel data regression analysis with the help of a Windows-based econometric views computer program (Eviews version 12) to obtain a comprehensive picture of the relationship between one variable and another. Sampling was carried out using a purposive sampling technique so that the samples selected were based on criteria and outlier data of 10 (ten) companies. The research results show that simultaneously capital structure, dividend policy and managerial ownership influence earnings management. Partially, capital structure has an effect on earnings management, dividend policy has no effect on earnings management, and managerial ownership has no effect on earnings management.

Source: AKADEMIK Jurnal Mahasiswa Ekonomi & Bisnis

DOI: 10.37481/jmeb.v4i3.916

Authors: Yuli Karuniawati, Purwatiningsih Purwatiningsih

Institution: Universitas Pamulang

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4402465331

FWCI: 1.019

Cites:

Cited by: 1

Related to: 10