Analysis of Earnings Management: Using Ownership Structure and Audit Quality Among Banking Industries in Indonesia
A. Susbiyani,
D. T. Fauzan,
R. M. Aspirandi
Abstract:Purpose: This research aims to examine the impact of ownership structure consisting of managerial ownership, institutional ownership and audit quality which is proxied using size of public accountant firms on earnings management using three control variables, namely company size, leverage and market value.Design/Methodology/Approach: The population used in this research is banking companies listed on the Indonesian Stock Exchange for the 2020-2022 period. The data used in this research is secondary data and th… Show more
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