FACTORS AFFECTING EARNINGS MANAGEMENT: BOARD ETHNICITY & FAMILY OWNERSHIP AS MODERATING

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dc.contributor.authorNathania, Stephanie Laura
dc.date.accessioned2026-08-14T07:32:18Z
dc.date.available2026-08-14T07:32:18Z
dc.date.issued2024-03-14
dc.description.abstractThe purpose of this research is to obtain empirical evidence regarding the factors that influence earnings management in cyclic and non-cyclic companies listed on Indonesia Stock Exchange (IDX). The factors are board ethnicity, institutional ownership, tax planning, audit quality, managerial ownership, family ownership, and board ethnicity that is moderating by family ownership on earnings management. The population of this research of cyclic and non-cyclic companies that listed in Indonesia Stock Exchange (IDX) with a period of 3 years, from 2020 to 2022. Sample in this research was selected using purposive sampling method based on certain criteria, with total of 111 data from 37 companies. This research used multiple regression and hypothesis testing to analyse the data. The result of this research implies that institutional ownership and managerial ownership affect earnings management, while board ethnicity, tax planning, audit quality, family ownership, and board ethnicity with family ownership as moderating have no effect on earnings management.
dc.identifier.urihttps://repository.tsm.ac.id/handle/123456789/668
dc.publisherSekolah Tinggi Ilmu Ekonomi Trisakti
dc.titleFACTORS AFFECTING EARNINGS MANAGEMENT: BOARD ETHNICITY & FAMILY OWNERSHIP AS MODERATING
dc.typeThesis
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