The Effect of Company Characteristics and Audit Committee Composition on Earning Management: Empirical Study of Indonesian Companies in the Food and Beverages Sector
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 08
Abstract
The purpose of this research was to analyze the effect of Financial Leverage, Sales Growth, Firm Size, and Audit Committee Composition on earnings management in the Food and Beverages sub-sector in Indonesia, an empirical study using a panel data approach. This research used panel data for the period 2018 – 2022, obtained from the financial report and annual reports of 19 FnB companies listed on the Indonesia Stock Exchange (IDX). The sample used in this research was determined by the purposive sampling method and resulted in 95 research samples. This research used the Common Effect Model (CEM) panel data regression analysis, with the following research results (1) Sales Growth has a negative and significant effect on Earnings Management, (2) Financial Leverage has no effect on Earnings Management, (3) Firm Size has a negative and significant effect on Earnings Management, and (4) Audit Committee Composition has no effect on Earnings Management.
Authors and Affiliations
Bella Indah Ariani , Budi Hermana
Keywords
Related Articles
- EP ID EP742384
- DOI 10.47191/jefms/v7-i8-20
- Views 33
- Downloads 1
The Influence of Leadership Style and Compensation on Company Performance with Work Commitment as Intervening Variable in Pt. Pura Barutama
This study aimed to determine the effect of leadership style, compensation, and work commitment on company performance at PT. Pura Barutama partially and simultaneously. The research method uses descriptive analysis with...
From Strategic Management to Information Strategy Management It will be possible to increase the available time Strategic Decision Making?
This article investigates the main concepts and activities of information,while it is in the strategic decision-making system, treated by literature. Since information has become the source of value of the global econom...
Decision Factors Which the Company Makes Transfer Pricing
The practice of transfer pricing initially it was carried out solely to evaluate company performance, but as time goes by, practice transfer pricing it is also used to minimize the amount of tax that the company must pay...
The Role of Inflation in Moderate Interaction of Gold Rolling Spots and Macroeconomic Variables on the ICDX Exchange
Gold has played an essential role in building payment systems in the past and remains a popular investment product today. One such investment product is the Gold Rolling Spot, a variation of a futures contract derivative...
Internationalization of SMES Sarong Samarinda in the Industrial Revolution Era 4.0
The existence of SMEs Sarong Samarinda has become one of the pillars of the economy of some Samarinda people. From raw material suppliers, weavers, business owners, and souvenir shops to online store activists, all are i...