Objective – This research aimed to analyze: 1) The influence of institutional ownership to earnings management, 2) The influence of leverage to earnings management dan 3) The influence of audit committee. Design/methodology – Population in this research is entire companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Election of the sample with the purposive sampling method and is obtained by the amount of sample counted 194 company. This research used secondary data. The analysis used is multiple linear regression and t-test, to seek the influence of institutional ownership, leverage, and audit committee to earnings management. Results – Result of examination indicate that: 1) Institutional ownership had a significant effect to earnings management, with direction is positive 2) Leverage had a significant effect to earnings management, with direction is negative and 3) audit committee had a significant effect to earnings management, with direction is positive.
This study aims to examine: 1) The effect of institutional ownership on earnings management, 2) The effect of leverage on earnings management and 3) the influence of the audit committee on earnings management. This type of research is classified into causal research. The population in this study are all companies listed on the Indonesia Stock Exchange in 2015 until 2017. The selection of samples using purposive sampling method and obtained a total sample of 194 companies. The data used in this study is secondary data. Data collection techniques with documentation techniques. The analysis used is multiple linear regression and t test to see the effect of institutional ownership, leverage and audit committee on earnings management. The test results show that: 1) institutional ownership has a significant effect on earnings management, with direction is positive at 0.640, a significance value of 0.000 is smaller than alpha 0.05 and t count> t table is equal to 19.585> 1.9645 (H1 accepted), 2) leverage has a significant effect on earnings management, with a negative direction of-0.131, a significance value of 0,000 smaller than alpha 0.05 and t count
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