Intan Parulian Esther Fransisca, Iskandar Muda, Abdhy Aulia Adnans
{"title":"2017-2022年印尼和泰国证券交易所上市的基础工业和化工子行业公司盈利管理影响因素分析","authors":"Intan Parulian Esther Fransisca, Iskandar Muda, Abdhy Aulia Adnans","doi":"10.52403/ijrr.20240810","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to find out and analyze the effect of institutional ownership, firm size, leverage, firm age, company growth, and auditor's reputation as a variable control of earnings management in companies listed in the basic and chemical industry sub-sector listed on the Indonesia Stock Exchange and Thailand for the 2017-2022 period. The population in this study was 80, and 14 companies were from Indonesia and Thailand. The sample was selected using the Purpose Sampling method, totaling 130 and 9 companies for Indonesia and Thailand. The research results in Indonesia prove that firm size and growth positively and significantly affect earnings management. The firm age has a negative and significant effect on earnings management, while institutional ownership and leverage have no significant effect on earnings management partially. The research results in Thailand showed that institutional ownership, firm size, leverage, firm age, and growth do not significantly affect earnings management.\n\nKeywords: earnings management, institutional ownership, firm size, leverage, firm age, growth","PeriodicalId":504363,"journal":{"name":"International Journal of Research and Review","volume":"21 9","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analysis of the Factors Affecting Earnings Management in Basic Industry and Chemical Sub-Sector Companies Listed on the Indonesia and Thailand Stock Exchange 2017-2022\",\"authors\":\"Intan Parulian Esther Fransisca, Iskandar Muda, Abdhy Aulia Adnans\",\"doi\":\"10.52403/ijrr.20240810\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study is to find out and analyze the effect of institutional ownership, firm size, leverage, firm age, company growth, and auditor's reputation as a variable control of earnings management in companies listed in the basic and chemical industry sub-sector listed on the Indonesia Stock Exchange and Thailand for the 2017-2022 period. The population in this study was 80, and 14 companies were from Indonesia and Thailand. The sample was selected using the Purpose Sampling method, totaling 130 and 9 companies for Indonesia and Thailand. The research results in Indonesia prove that firm size and growth positively and significantly affect earnings management. The firm age has a negative and significant effect on earnings management, while institutional ownership and leverage have no significant effect on earnings management partially. The research results in Thailand showed that institutional ownership, firm size, leverage, firm age, and growth do not significantly affect earnings management.\\n\\nKeywords: earnings management, institutional ownership, firm size, leverage, firm age, growth\",\"PeriodicalId\":504363,\"journal\":{\"name\":\"International Journal of Research and Review\",\"volume\":\"21 9\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-08-09\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Research and Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.52403/ijrr.20240810\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Research and Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.52403/ijrr.20240810","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Analysis of the Factors Affecting Earnings Management in Basic Industry and Chemical Sub-Sector Companies Listed on the Indonesia and Thailand Stock Exchange 2017-2022
The purpose of this study is to find out and analyze the effect of institutional ownership, firm size, leverage, firm age, company growth, and auditor's reputation as a variable control of earnings management in companies listed in the basic and chemical industry sub-sector listed on the Indonesia Stock Exchange and Thailand for the 2017-2022 period. The population in this study was 80, and 14 companies were from Indonesia and Thailand. The sample was selected using the Purpose Sampling method, totaling 130 and 9 companies for Indonesia and Thailand. The research results in Indonesia prove that firm size and growth positively and significantly affect earnings management. The firm age has a negative and significant effect on earnings management, while institutional ownership and leverage have no significant effect on earnings management partially. The research results in Thailand showed that institutional ownership, firm size, leverage, firm age, and growth do not significantly affect earnings management.
Keywords: earnings management, institutional ownership, firm size, leverage, firm age, growth
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