The Effect of Audit Quality, Managerial ownership, Institutional ownership, and Intellectual Capital toward Earning Management on Transportation Corporations in Indonesia

Authors

  • Nawang Kalbuana, Benny Kurnianto, Riyanto Saputro, Oke Hendra, Satiti Utami, Rinosa Ari Widagdo

Abstract

Earnings management is defined as management activities in making earning adjusment according to specific objectives. Hence, there is necessity to find out empirical evidence that showed effect of ‘intellectual capital,‘institutional ownership, managerial‘ownership and audit‘quality toward ‘earnings management.  This study ‘surveyed 14 transportion companies listed on the Indonesia Stock Exchange in that correspond to the research criteria. Data were ‘collected by a purposive ‘sampling method.  The multiple ‘linear regression ‘hypothesis is ‘tested by ‘SPSS 23 ‘application. Of the variables used in this study, only intellectual capital has a positive effect on profit management and empirically on these variables can be used as one of the indicators in measuring profit management actions in future research.

Keywords: Intellectual Capital, Institutional Ownership, Managerial Ownership, Audit Quality, Earnings Management

Published

2020-12-31

Issue

Section

Articles