Firm Size, Leverage, Dividend Policy, Ownership Structure, Earning Management: Evidence in Indonesia Stock Exchange
- DOI
- 10.2991/aer.k.210121.010How to use a DOI?
- Keywords
- Firm Size, Leverage, Dividend Policy, Ownership Structure, Earning Management
- Abstract
This study aims to test empirically and analyze the effect of firm size, leverage, dividend policy, managerial ownership, and institutional ownership on earnings management. Firm size was measured by size, leverage was calculated by debt to equity, dividend policy was measured by dividend payout ratio, managerial ownership was measured by the percentage of total share ownership owned by the management of the total number of company shares in circulation, institutional ownership was measured by the percentage of total institutional ownership other than the total number of outstanding company shares, and earnings management was measured by discretionary accrual. The research approach used quantitative with secondary data types. At the same time, the sampling technique employed was purposive sampling with a total sample of 112 manufacturing industries listed on the Indonesia Stock Exchange for the period 2013-2018. The analytical tool utilized was multiple linear regression with SPSS 21. The results of the research show that partially, firm size, leverage, dividend policy, and managerial ownership affected earnings management, while institutional ownership did not affect earnings management.
- Copyright
- © 2021, 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 - Alni Rahmawati AU - Rodhiyatul Fajri PY - 2021 DA - 2021/01/21 TI - Firm Size, Leverage, Dividend Policy, Ownership Structure, Earning Management: Evidence in Indonesia Stock Exchange BT - Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020) PB - Atlantis Press SP - 64 EP - 71 SN - 2352-5428 UR - https://doi.org/10.2991/aer.k.210121.010 DO - 10.2991/aer.k.210121.010 ID - Rahmawati2021 ER -