THE EFFECT OF INSTITUTIONAL OWNERSHIP, LEVERAGE AND PROFITABILITY ON EARNINGS MANAGEMENT
Keywords:
Institutional Ownership, DAR, ROA, Earnings ManagementAbstract
This study aims to determine the effect of Institutional Ownership, Leverage and Profitability on Earnings Management in Consumer non-Cyclical Food and Beverage Companies. The population used in this study are 71 Food and Beverage Companies Listed on the Indonesia Stock Exchange. The sample selection was carried out using the purposive sampling method so 39 sample companies are obtained with 195 observation data. The data analysis technique used was multiple linear regression analysis using SPSS software. The result of this study indicate that Institutional Ownership and DAR have no significant effect on Earnings Management, meanwhile ROA have a significant effect on Earnings Management.
Downloads
Download data is not yet available.
References
Agustia, Y. P., & Suryani, E. (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage Dan Profitabilitas Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016). Jurnal Aset (Akuntansi Riset, 10(1), 63–74. Https://Doi.Org/10.17509/Jaset.V10i1.12571
Anindya, W., & Yuyetta, E. N. A. (2020). Pengaruh Leverage, Sales Growth, Ukuran Perusahaan Dan Profitabilitas Terhadap Manajemen Laba. Diponegoro Journal Of Accounting, 9(3), 1–14.
Arlita, R., Bone, H., & Kesuma, A. I. (2019). Pengaruh Good Corporate Governance Dan Leverage Terhadap Praktik Manajemen Laba. Akuntabel, 16(2), 238–248. Http://Journal.Feb.Unmul.Ac.Id/Index.Php/Akuntabel
Aryanti, I., Kristanti, F. T., & Hendratno. (2017). Kepemilikan Institusional, Kepemilikan Manajerial, Dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Riset Akuntansi Kontemporer (Jrak), 9(2), 66–70.
Astriah, S. W., Akhbar, R. T., Apriyanti, E., & Tullah, D. S. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Leverage Terhadap Manajemen Laba. Jurnal Akuntansi, 10(2), 2301–4075. Http://Ejournal.Stiemj.Ac.Id/Index.Php/Akuntansi
Astuti, A. Y., Nuraina, E., & Wijaya, A. L. (2017). Pengaruh Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba. Fipa: Forum Ilmiah Pendidikan Akuntansi, 5(1), 501–514.
Bahri, S., & Arrosyid, Y. P. (2021). Struktur Kepemilikan, Good Corporate Governance, Leverage, Dan Ukuran Entitas Terhadap Manajemen Laba. Ristansi: Riset Akuntansi, 2(1), 59–77.
Chaniago, R. G., & ; Trisnawati, R. (2021). Analysis of the effect of profitability, growth, leverage, and audit committee on the profit management of banking sector companies listed on the IDX. Proceding National Seminar on Entrepreneurship, 2(1), 127–140. Https://Doi.Org/10.30596%2fsnk.V2i1.8246
Dharma, D. A., Damayanty, P., &; Djunaidy. (2021). Analysis of Financial Performance and Corporate Governance on Profit Management. Blogchain: Journal of Business, Logistics and Supply Chain, 1(2), 60–66.
E Janrosl, V. S., &; Lim, J. (2019). Analysis of the effect of good corporate governance on profit management in banking companies listed on the IDX. Owner: Research & Journal of Accounting, 3(2), 226. Https://Doi.Org/10.33395/Owner.V3i2.144
Elfira, A. (2014). Pengaruh Kompensasi Bonus Dan Leverage Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2012). Artikel Ilmiah.
Fandriani, V., & Tunjung, H. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Multiparadigma Akuntansi, 1(2), 505–514.
Febria, D. (2020). Pengaruh Leverage, Profitabilitas Dan Kepemilikan Manajerial Terhadap Manajemen Laba. Seiko: Journal Of Management & Business, 3(2), 65–77. Https://Doi.Org/10.37531/Sejaman.V3i2.568
Fionita, Y., & Fitra, H. (2021). Kepemilikan Institusional, Komisaris Independen, Komite Audit, Pertumbuhan Penjualan, Dan Leverage Terhadap Manajemen Laba. Jea: Jurnal Eksplorasi Akuntansi, 3(4), 893–907.
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program Ibm Spss 23 (8th Ed.). Badan Penerbit Universitas Diponegoro.
Hardirmaningrum, A., Pramono, H., Hariyanto, E., & Wibowo, H. (2021). Pengaruh Financial Leverage, Arus Kas Bebas, Profitabilitas Dan Struktur Kepemilikan Institusional Terhadap Manajemen Laba. Ratio: Reviu Kontemprer Indonesia, 2(1), 1–14. Http://Jurnalnasional.Ump.Ac.Id/Index.Php/Reviu
Hendi, H., & Erika, E. (2022). Faktor Yang Mempengaruhi Manajemen Laba Dimoderasi Oleh Ukuran Perusahaan. Owner: Riset Dan Jurnal Akuntansi, 6(1), 872–884. Https://Doi.Org/10.33395/Owner.V6i1.656
Kusumawardana, Y., & Haryanto, M. (2019). Analisis Pengaruh Ukuran Perusahaan, Leverage, Kepemilikan Institusional, Dan Kepemilikan Manajerial Terhadap Manajemen Laba. Diponegoro Journal Of Management, 8(2), 148–158. Http://Ejournal-S1.Undip.Ac.Id/Index.Php/Djom
Lestari, F. W., & Advenda, H. B. D. (2022). Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Manajemen Laba. Gema: Jurnal Gentiaras Manajemen Dan Akuntasi, 14(No1), 61–070.
Michael C. Jensen, & William H. Meckling. (1976). Theory Of The Firm: Managerial Behavior, Agency Cost, And Ownership Structure. Journal Of Financial Economics, 3(4), 305–360.
Owolabi, S. A., & Inyang, U. E. (2013). International Pragmatic Review And Assessment Of Capital Structure Determinants. Kuwait Chapter Of Arabian Journal Of Bussiness And Management Review, 2(6), 82–95.
Paramitha, D. K. (2020). The effect of profitability, liquidity, company size on profit management.
Journal of Accounting Science and Research , 9(2), 1–18.
Pricilia, S., &; Susanto, L. (2017). The influence of institutional ownership, managerial ownership, independent commissioners, and the size of the board of commissioners on profit management and its implications for financial performance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2014. Journal of Economics, xxii(02), 267–285.
Purnama, D. (2017). The effect of profitability, leverage, firm size, institutional ownership and managerial ownership on profit management. Jrka, 3(1), 1–14.
Sa'diyah, S., &; Hermanto, S. B. (2017). The effect of accrual profit management and real profit management on the value of the company. Journal of Accounting Science and Research, 6(9), 1–21.
Sari, N. A., & Susilowati, Y. (2021). Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, Kualitas Audit, Dan Komite Audit Terhadap Manajemen Laba. Jurnal Ilmiah Aset, 23(1), 43–52. Https://Doi.Org/10.37470/1.23.1.176
Sulistyanto, H. S. (2018). Manajemen Laba: Teori Dan Model Empiris (P. Eneste & M. A. Listyandari, Eds.; Cetakan Ii: 2018). Pt Grasindo.
Suyono, E. (2017). Bebagai Model Pengukuran Earnings Management: Mana Yang Paling Akurat. Sustainable Competitive Advantage-7 (Sca-7), 7, 303–324.
Wimelda, L., & Chandra, A. (2018). Accounting And Finance Review Opportunistic Behavior, External Monitoring Mechanisms, Corporate Governance, And Earnings Management. Acc. Fin. Review, 3(1), 44–52. Www.Gatrenterprise.Com/Gatrjournals/Index.Html
Wowor, J. C., Morasa, J., & Rondonuwu, S. (2021). Pengaruh Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Sektor Consumer Goods Industry Di Bursa Efek Indonesia (Bei). 9(1), 589–599.
Zakia, V., Diana, N., & Mawardi, M. C. (2019). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan, Leverage, Profitabiilitas, Pertumbuhan Penjualan Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderating. E-Jra, 08(04), 26–39.
www.cnbcindonesia.com https://accounting.binus.ac.id http://www.spssindonesia.com
Anindya, W., & Yuyetta, E. N. A. (2020). Pengaruh Leverage, Sales Growth, Ukuran Perusahaan Dan Profitabilitas Terhadap Manajemen Laba. Diponegoro Journal Of Accounting, 9(3), 1–14.
Arlita, R., Bone, H., & Kesuma, A. I. (2019). Pengaruh Good Corporate Governance Dan Leverage Terhadap Praktik Manajemen Laba. Akuntabel, 16(2), 238–248. Http://Journal.Feb.Unmul.Ac.Id/Index.Php/Akuntabel
Aryanti, I., Kristanti, F. T., & Hendratno. (2017). Kepemilikan Institusional, Kepemilikan Manajerial, Dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Riset Akuntansi Kontemporer (Jrak), 9(2), 66–70.
Astriah, S. W., Akhbar, R. T., Apriyanti, E., & Tullah, D. S. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Leverage Terhadap Manajemen Laba. Jurnal Akuntansi, 10(2), 2301–4075. Http://Ejournal.Stiemj.Ac.Id/Index.Php/Akuntansi
Astuti, A. Y., Nuraina, E., & Wijaya, A. L. (2017). Pengaruh Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba. Fipa: Forum Ilmiah Pendidikan Akuntansi, 5(1), 501–514.
Bahri, S., & Arrosyid, Y. P. (2021). Struktur Kepemilikan, Good Corporate Governance, Leverage, Dan Ukuran Entitas Terhadap Manajemen Laba. Ristansi: Riset Akuntansi, 2(1), 59–77.
Chaniago, R. G., & ; Trisnawati, R. (2021). Analysis of the effect of profitability, growth, leverage, and audit committee on the profit management of banking sector companies listed on the IDX. Proceding National Seminar on Entrepreneurship, 2(1), 127–140. Https://Doi.Org/10.30596%2fsnk.V2i1.8246
Dharma, D. A., Damayanty, P., &; Djunaidy. (2021). Analysis of Financial Performance and Corporate Governance on Profit Management. Blogchain: Journal of Business, Logistics and Supply Chain, 1(2), 60–66.
E Janrosl, V. S., &; Lim, J. (2019). Analysis of the effect of good corporate governance on profit management in banking companies listed on the IDX. Owner: Research & Journal of Accounting, 3(2), 226. Https://Doi.Org/10.33395/Owner.V3i2.144
Elfira, A. (2014). Pengaruh Kompensasi Bonus Dan Leverage Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2012). Artikel Ilmiah.
Fandriani, V., & Tunjung, H. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Multiparadigma Akuntansi, 1(2), 505–514.
Febria, D. (2020). Pengaruh Leverage, Profitabilitas Dan Kepemilikan Manajerial Terhadap Manajemen Laba. Seiko: Journal Of Management & Business, 3(2), 65–77. Https://Doi.Org/10.37531/Sejaman.V3i2.568
Fionita, Y., & Fitra, H. (2021). Kepemilikan Institusional, Komisaris Independen, Komite Audit, Pertumbuhan Penjualan, Dan Leverage Terhadap Manajemen Laba. Jea: Jurnal Eksplorasi Akuntansi, 3(4), 893–907.
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program Ibm Spss 23 (8th Ed.). Badan Penerbit Universitas Diponegoro.
Hardirmaningrum, A., Pramono, H., Hariyanto, E., & Wibowo, H. (2021). Pengaruh Financial Leverage, Arus Kas Bebas, Profitabilitas Dan Struktur Kepemilikan Institusional Terhadap Manajemen Laba. Ratio: Reviu Kontemprer Indonesia, 2(1), 1–14. Http://Jurnalnasional.Ump.Ac.Id/Index.Php/Reviu
Hendi, H., & Erika, E. (2022). Faktor Yang Mempengaruhi Manajemen Laba Dimoderasi Oleh Ukuran Perusahaan. Owner: Riset Dan Jurnal Akuntansi, 6(1), 872–884. Https://Doi.Org/10.33395/Owner.V6i1.656
Kusumawardana, Y., & Haryanto, M. (2019). Analisis Pengaruh Ukuran Perusahaan, Leverage, Kepemilikan Institusional, Dan Kepemilikan Manajerial Terhadap Manajemen Laba. Diponegoro Journal Of Management, 8(2), 148–158. Http://Ejournal-S1.Undip.Ac.Id/Index.Php/Djom
Lestari, F. W., & Advenda, H. B. D. (2022). Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Manajemen Laba. Gema: Jurnal Gentiaras Manajemen Dan Akuntasi, 14(No1), 61–070.
Michael C. Jensen, & William H. Meckling. (1976). Theory Of The Firm: Managerial Behavior, Agency Cost, And Ownership Structure. Journal Of Financial Economics, 3(4), 305–360.
Owolabi, S. A., & Inyang, U. E. (2013). International Pragmatic Review And Assessment Of Capital Structure Determinants. Kuwait Chapter Of Arabian Journal Of Bussiness And Management Review, 2(6), 82–95.
Paramitha, D. K. (2020). The effect of profitability, liquidity, company size on profit management.
Journal of Accounting Science and Research , 9(2), 1–18.
Pricilia, S., &; Susanto, L. (2017). The influence of institutional ownership, managerial ownership, independent commissioners, and the size of the board of commissioners on profit management and its implications for financial performance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2014. Journal of Economics, xxii(02), 267–285.
Purnama, D. (2017). The effect of profitability, leverage, firm size, institutional ownership and managerial ownership on profit management. Jrka, 3(1), 1–14.
Sa'diyah, S., &; Hermanto, S. B. (2017). The effect of accrual profit management and real profit management on the value of the company. Journal of Accounting Science and Research, 6(9), 1–21.
Sari, N. A., & Susilowati, Y. (2021). Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, Kualitas Audit, Dan Komite Audit Terhadap Manajemen Laba. Jurnal Ilmiah Aset, 23(1), 43–52. Https://Doi.Org/10.37470/1.23.1.176
Sulistyanto, H. S. (2018). Manajemen Laba: Teori Dan Model Empiris (P. Eneste & M. A. Listyandari, Eds.; Cetakan Ii: 2018). Pt Grasindo.
Suyono, E. (2017). Bebagai Model Pengukuran Earnings Management: Mana Yang Paling Akurat. Sustainable Competitive Advantage-7 (Sca-7), 7, 303–324.
Wimelda, L., & Chandra, A. (2018). Accounting And Finance Review Opportunistic Behavior, External Monitoring Mechanisms, Corporate Governance, And Earnings Management. Acc. Fin. Review, 3(1), 44–52. Www.Gatrenterprise.Com/Gatrjournals/Index.Html
Wowor, J. C., Morasa, J., & Rondonuwu, S. (2021). Pengaruh Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Sektor Consumer Goods Industry Di Bursa Efek Indonesia (Bei). 9(1), 589–599.
Zakia, V., Diana, N., & Mawardi, M. C. (2019). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan, Leverage, Profitabiilitas, Pertumbuhan Penjualan Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderating. E-Jra, 08(04), 26–39.
www.cnbcindonesia.com https://accounting.binus.ac.id http://www.spssindonesia.com
Downloads
Published
2025-06-30
Issue
Section
Articles
