THE EFFECT OF COMPANY SIZE AND CORPORATE GOVERNANCE MECHANISMS ON PROFIT MANAGEMENT ACTIVITIES IN INDUSTRY 4.0
Journal Title: Journal of Engineering, Management and Information Technology - Year 2023, Vol 1, Issue 1
Abstract
The purpose of the research is to examine whether firm size, managerial ownership, institutional ownership, independent board of commissioners, and audit committee have an effect on earnings management. The population in this study is coal sub-sector mining companies listed on the Indonesia Stock Exchange for the 2019-2021 periods. The data used is secondary data. The data collection method used is the method of literature study and documentation. The analysis used is multiple regression analysis. The results showed that: 1) the size of the partial variables had no effect and had no significant effect on earnings management; 2) partial managerial ownership, institutional ownership and significant effect on Earnings Management in a positive direction; 3) the partial variable of the audit committee has no effect on Earnings Management.
Authors and Affiliations
Fandy Setya Gamaliel, Nina Nursida, Nida Amalia, Syahrial Shaddiq, R. Rudi Alhempi, Lalu Supardin
Keywords
Related Articles
- EP ID EP727380
- DOI 10.61552/JEMIT.2023.01.003
- Views 40
- Downloads 1
MODERN TECHNOLOGY FOR OLD-FASHIONED USERS: THE POWER OF E-WOM (ELECTRONIC WORD OF MOUTH) ON MOBILE PHONES PURCHASE AMONG OLDER GENERATIONS
The intention to purchase a mobile phone can be influenced either internally or externally. This study investigates the influence of electronic word of mouth (eWOM) particularly the source’s expertise, the source’s trust...
IMPROVING ACTIVE DISTURBANCE REJECTION DRC CONTROL FOR ROBOTICS HOME-BASED TO LOWER EXTREMITY REHABILITATION CARE
This study is intended to be used as a fundamental guideline for developing locally established restoration frameworks for exoskeletons (Robotics), particularly in the event of the COVID-19 pandemic. This work describes...
DESIGN AND ANALYSIS OF THE CHAMELEON SCHEDULING ALGORITHM FOR RECONFIGURABLE COMPUTING
Conventional power generation is the source of widespread worry over the depletion of nonrenewable energy sources and the environmental difficulties that this would inevitably cause. As a direct consequence of this, an i...
THE AVAILABILITY OF THE DOCUMENTATION REQUIREMENT TO OBTAIN THE ISO 9001:2015 CERTIFICATE IN PREFABRICATED BUILDING FACTORY- IRAQ: A CASE STUDY
The study aims to shed light, define, and diagnose the item (documentation requirement) within one of the components of the general requirements of the international standard (ISO 9001:2015) in the prefabricated building...
A CONCEPTUAL REVIEW OF DIGITAL TWIN-BASED BUSINESS ECOSYSTEMS IN SUPPLY CHAIN PLANNING
In Today's fickle environment, supply chain management has become increasingly delicate and complex. In this context, a well-performed supply chain requires incorporating digitalization into supply chain networks. To fil...