Main Article Content

Wetri Efita

Abstract

The purpose of this study was to determine and analyze the effect of institutional ownership on earnings management. To find out and analyze the effect of managerial ownership on earnings management. To find out and analyze the effect of the size of the board of commissioners on earnings management. To find out and analyze the effect of the proportion of independent commissioners on earnings management. To find out and analyze the effect of the size of the audit committee on earnings management. To find out and analyze the effect of firm size on earnings management. To find out and analyze the effect of leverage on earnings management. To determine and analyze the effect of institutional ownership on financial performance. To find out and analyze the effect of managerial ownership on financial performance. To find out and analyze the effect of the size of the board of commissioners on financial performance. To find out and analyze the effect of the proportion of independent commissioners on financial performance. To determine and analyze the effect of the size of the audit committee on financial performance. To find out and analyze the effect of firm size on financial performance. To find out and analyze the effect of leverage on financial performance. To determine the effect and analyze the effect of earnings management on financial performance.


The result of this research is that institutional ownership has no effect on earnings management. This explains that the occurrence of earnings management has no influence on the institutions that have shares in the company concerned. Managerial ownership has no effect on earnings management. This explains that the occurrence of earnings management has no influence from the directors or managers who have shares in the company concerned.


The size of the board of commissioners has no effect on earnings management. This explains that the occurrence of earnings management has no effect on the number of commissioners in the company concerned. The proportion of independent commissioners has no effect on earnings management. This explains that the occurrence of earnings management has no effect on the proportion of independent commissioners owned by the company concerned.


The size of the audit committee has no effect on earnings management. This explains that the occurrence of earnings management has no effect on the number of audit committees in the company concerned. Firm size has no effect on earnings management. This explains that the occurrence of earnings management has no effect on the size of the company in the company concerned. Leverage has no effect on earnings management. This explains that the occurrence of earnings management has no effect on the debt owned by the company concerned. Institutional ownership has no effect on financial performance. This explains that institutional ownership does not have any effect on the financial performance of a company. Managerial ownership has an influence on financial performance. This explains that share ownership owned by directors and managers has an influence on the company's financial performance.


The size of the board of commissioners has no effect on financial performance. This explains that the size or number of commissioners does not affect the financial performance of a company. The proportion of independent commissioners has no effect on financial performance. This explains that the number of independent commissioners does not affect the financial performance of a company.


The size of the audit committee has no effect on financial performance. This explains that the number of audit committees has no effect on the financial performance of a company. Company size has no effect on financial performance. This explains that the size of a company does not affect the good or bad financial performance of a company. Leverage has an influence on financial performance. This explains that the good or bad financial performance of a company, one of which is influenced by leverage. Earnings management has no effect on financial performance. Whether or not earnings management is applied to a company will not have an effect on financial performance.

Article Details

References
Abdul, M., & Makki, M. (2013). Impact of Corporate Governance on Financial Performance, 33(2), 265–280.
Accounting, A. (2016). Corporate Governance Quality and Earnings Management : Evidence from Jordan Corporate Governance Quality and Earnings Management : Evidence, 10(2), 54–75.
Aggarwal, P. (2013). Impact of Corporate Governance on Corporate Financial Performance, 13(3), 1–5.
Ali, S. M., Salleh, N. M., & Hassan, M. S. (2008). Ownership Structure and Earnings Management in Malaysian Listed Companies : The Size Effect, 1(2), 89–116.
Bassiouny, S. W. (2016). The impact of firm characteristics on earnings management : an empirical study on the listed firms in Egypt, 7(2), 91–101.
Behrghani, H. F., & Pajoohi, M. R. (2013). Examining the Effect of Firm Size on Conservatism and Earnings Management Relationships ; Evidences from Tehran Stock Exchange, 776–783.
Bodie, Kane Alex, Marcus Alan. ( 2006). Investasi, Alih Bahasa oleh Zuliani Dalimunthe dan Budi Wibowo. Jakarta : Salemba Empat.
E-mail, A. L. M. (2012). *Fundação Instituto Capixaba de Pesq. em Contabilidade, Economia e Finanças, 305–324.
Filbeck, G., & Mullineaux, D. J. (1999). Agency costs and dividend payments The case of bank holding companies, 39, 409–418.
Hassan, S. U. (2012). Corporate Governance , Earnings Management and Financial Performance : A Case of Nigerian Manufacturing Firms, 2(7), 214–226.
Harahap,SofyannSyafri.2006. Analisis Kritis atas Laporan Keuangan. Jakarta:PT RajaGrafindo Persada
Jensen, Michael C., William H. Meckling, 1976, Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Stcucture, The Jurnal of Financial Economics.
Journal, R. A. (2016). The Effect Earnings Management on Financial Performance, 2(9), 634–663.
Fahmi, Ilham.2011. Analisis Kinerja Keuangan.Jakarta:Alfabeta
Llukani, T. (2013). EARNINGS MANAGEMENT AND FIRM SIZE : AN EMPIRICAL ANALYZE IN ALBANIAN MARKET, 9(16), 135–143.
Lusi, D., & Swastika, T. (2013). Corporate Governance , Firm Size , and Earning Management : Evidence in Indonesia Stock Exchange, 10(4), 77–82.
Maryam, S., Bagheri, B., Emamgholipour, M., Bagheri, M., & Rekabdarkolaei, E. A. (2013). Effect of Accounting Conservatism Level , Debt Contracts and Profitability on the Earnings Management of Companies : Evidence from Tehran Stock Exchange, 2(July), 533–538.
N, M. A., & T, M. E. (2011). An analysis of the effect of Corporate Governance on Performance of Commercial State Corporations in Kenya, 1(April), 36–41.
Pangsa, D. A. N., Terhadap, P., & Keuangan, K. (2014). Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Widya Kartika Surabaya 52, 2, 52–61.
Perusahaan, D. A. N. K. (2012). COMPANY SIZE IN RESPONSE TO EARNINGS MANAGEMENT, 15(3), 491–506.
Press, A. I. N. (2006). Earnings management through real activities manipulation $, 42, 335–370. https://doi.org/10.1016/j.jacceco.2006.01.002
Rahman, A. F., Hassan, M. S., Saleh, N. M., & Shukor, Z. A. (2013). THE EFFECT OF UNDERINVESTMENT ON THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT, 9(2), 1–28.
Satya, I., Amertha, P., Ketut, I. G., Ulupui, A., Ayu, I. G., Asri, M., & Putri, D. (2014). Analysis of firm size , leverage , corporate governance on earnings management practices ( Indonesian evidence ), 17(2), 259–268. https://doi.org/10.14414/jebav.14.1702009
Suranta, S., Sudaryono, E. A., & Setiawan, D. (2015). Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Perusahaan Dalam Menghadapi Penerapan Undang-Undang, (c).
Sulistyanto, Sri.2008.Manajemen Laba Tiori dan Model empiris. Jakarta:Grasindo
Trisnawati, R. (2015). PROFITABILITY AND EMPLOYEE STOCK OWNERSHIP ON EARNINGS MANAGEMENT, 8(2), 21–30.
Udayana, E. A. U. (2016). 1 2 1,2, 14, 511–538.
Uwuigbe, U., Sunday, D., & Oyeniyi, A. (2014). The effects of corporate governance mechanisms on earnings management of listed firms in Nigeria Abstract :, 13(1), 159–174.
Wensheng, S. U. N., & Jie, S. U. N. (n.d.). Analysis on Factors Influencing Managers ’ Earnings Management Intentions 2 Definitions of Earnings Management 3 Ethical Factors That Affect Earnings Management, 477–482.
Yang, P., Di, T., & Susilawati, R. A. E. (2011). PENGARUH GOOD CORPORATE GOVERNANCE , LEVERAGE , DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA.
Musnaini, S., Wijoyo, H., & Indrawan, I. (2020). Digital Marketing. CV. Pena Persada.
Suherman, M., Wijoyo, H., & Indrawan, I. (2020). INDUSTRY 4.0 vs SOCIETY 5.0. CV. Pena Persada.
Haudi, H., Wijoyo, H., & Sunarsi, D. (2020). Pengaruh Harga Produk dan Kualitas Pelayanan terhadap Kepuasan Pelanggan Kitchen Outlet Berbasis Online di Wilayah Tangerang Selatan. Jurnal Ilmu Komputer dan Bisnis, 11(2a), 9-16.
Handayani, W., Surono, Y., & Wijoyo, H. Smes sales performance: how the role of product innovation, entrepreneurship orientation, and competitive advantage?.
Hadiyati, E., Putra, R. S., Daud, I., Jihadi, M., & Wijoyo, H. Competitive advantage and marketing performance in smes: how the role of entrepreneurial and market orientation?.
Haudi, H., Handayani, W., Musnaini, M., Suyoto, Y., Prasetio, T., Pitaloka, E., ... & Cahyon, Y. (2022). The effect of social media marketing on brand trust, brand equity and brand loyalty. International Journal of Data and Network Science, 6(3), 961-972.
Arifin, Z., Hanifah, H., Husein, N. M., Jihadi, M., Rini, H. P., Prasada, D., & Wijoyo, H. (2021). The Role Of Employees Engagement And Self-Efficacy On Employee Performance: An Empirical Study On Palm Oil Company. Natural Volatiles and Essential Oils, 8(4), 10177-10190.
Desmaryani, S., & Wijoyo, H. The Effect Of Self-Efficacy, Work Motivation On Job Satisfaction And Employee Performance: An Empirical Study On Palm Oil Company.
Wijoyo, H., & Indrawan, I. Firmansyah.(2020). Kewirausahaan berbasis teknologi (teknopreneurship). Cv. Pena persada.