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

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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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  -