نبذة مختصرة : Earnings management is an action taken by the company by choosing certain accounting policies, so that profits can be increased or decreased. This study aims to analyze whether profitability, growth, leverage, and the audit committee have an effect on earnings management. The population of this study is all banking sector companies listed on the Indonesia Stock Exchange during the period 2017-2019. The research sample was obtained by using a purposive sampling technique, where there were 44 banking companies that met all the criteria, thus obtaining 132 data which were then outliers to 129 data as the research sample. The source of data in this study was obtained from the IDX website. Types of quantitative research. The analytical tool used is SPSS version 21 with multiple linear regression testing. Earnings management variables are proxied by discretionary accruals. The results of the research analysis show that profitability and growth have a significant effect on earnings management, while leverage and audit committees have no effect on earnings management.
Processing Request
No Comments.