Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)

Profitability, Firm Size, and Earnings Management: the Moderating Effect of Managerial Ownership

Authors
Inda Purnama, Dade Nurdiniah
Corresponding Author
Inda Purnama
Available Online February 2019.
DOI
10.2991/aicar-18.2019.10How to use a DOI?
Keywords
profitability; firm size; earnings management; managerial ownership
Abstract

This research examines the effect of Profitability and firm size on earnings management with managerial ownership as moderation. The total sample in this research as many as 60 companies listed in Indonesia Stock Exchange in the period 2012-2016. Test results show that profitability has a positive effect on earnings management and firm size negatively affect earnings management. Managerial ownership is not a moderating variable profitability and firm size influence on earnings management.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
February 2019
ISBN
978-94-6252-675-4
ISSN
2352-5428
DOI
10.2991/aicar-18.2019.10How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Inda Purnama
AU  - Dade Nurdiniah
PY  - 2019/02
DA  - 2019/02
TI  - Profitability, Firm Size, and Earnings Management: the Moderating Effect of Managerial Ownership
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 41
EP  - 46
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.10
DO  - 10.2991/aicar-18.2019.10
ID  - Purnama2019/02
ER  -