Analysis of Earnings Management: Using Ownership Structure and Audit Quality Among Banking Industries in Indonesia

A. Susbiyani, D. T. Fauzan, R. M. Aspirandi
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Abstract

Purpose: This research aims to examine the impact of ownership structure consisting of managerial ownership, institutional ownership and audit quality which is proxied using size of public accountant firms on earnings management using three control variables, namely company size, leverage and market value.Design/Methodology/Approach: The population used in this research is banking companies listed on the Indonesian Stock Exchange for the 2020-2022 period. The data used in this research is secondary data and the sampling technique selection used is purposive sampling. There were 35 companies in the sample with a total of 105 data points at the beginning, after the outlier elimination process the final data amounted to 87 data points. The analytical method used to test the hypothesis in this research uses multiple linear regression analysis.Findings: The results of this research show that managerial ownership and audit quality have a significant negative effect on earnings management, while institutional ownership has a significant positive effect on earnings management.Originality: This study uses a sample of banking companies in Indonesia. Control variables were added by researchers when testing the influence of research variables. Agency theory is used to explain the relationship between managerial ownership, institutional ownership and audit quality with earnings management.
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收益管理分析:利用印尼银行业的所有权结构和审计质量
目的:本研究旨在利用三个控制变量,即公司规模、杠杆率和市场价值,研究由管理所有权、机构所有权和审计质量组成的所有权结构对收益管理的影响:研究对象为 2020-2022 年期间在印尼证券交易所上市的银行业公司。本研究使用的数据为二手数据,抽样技术选择为目的性抽样。样本中有 35 家公司,开始时共有 105 个数据点,经过异常值剔除过程后,最终数据为 87 个数据点。本研究用于检验假设的分析方法是多元线性回归分析:研究结果表明,管理者所有权和审计质量对收益管理有显著的负面影响,而机构所有权对收益管理有显著的正面影响:本研究以印度尼西亚的银行公司为样本。研究人员在检验研究变量的影响时加入了控制变量。代理理论用于解释管理所有权、机构所有权和审计质量与收益管理之间的关系。
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