The Effect of Institutional Ownership, Independent Auditor Tenure, Audit Committee Tenure on Earnings Management in Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 07
Abstract
This research aims toanalyze the influence of institutional ownership on earnings management, analyze the influence of independent auditor tenure on earnings management, analyze the influence of audit committee tenure on earnings management, and describe the variables of earnings management, institutional ownership, independent auditor tenure and audit committee tenure. The data in this research is time series data in the form of Annual Report data for 5 years, from 2018-2022, so the data in this research is 60 pieces of data. The data analysis technique uses multiple regression analysis. The results of the analysis show that Institutional Ownership has a negative effect on Earnings Management. This shows that greater institutional ownership in a company can usually have more access to the company's internal information, including control processes and financial reporting. This can allow them to more quickly detect or respond to suspicious earnings management practices. Independent Auditor Tenure has no effect on Earnings Management. This shows that the tenure of an independent auditor cannot influence earnings management practices within a company. Auditors in carrying out their audits must continue to carry out them in accordance with procedures and must improve the quality of their audits so that the audited financial reports can reflect their true value. Audit Committee Tenure does not affect Profit Management. This shows that the tenure of the audit committee in carrying out supervision cannot influence the existence of earnings management in a company. In carrying out its supervision, the audit committee must be independent of management both in reporting its performance results and in selecting an independent external auditor.
Authors and Affiliations
Cita Bina Cahyathi , Prihat Assih , Maxion Sumtaky,
Keywords
Related Articles
- EP ID EP740961
- DOI 10.47191/jefms/v7-i7-66
- Views 71
- Downloads 0
Analysis of Employee Job Achievement at Tirta Hita Buleleng Drinking Water Company through Job Satisfaction, Supervision and Work Discipline
This research aimed to investigate the influence of job satisfaction, supervision, and work discipline on job achievement among employees at the Tirta Hita Buleleng Drinking Water Company. The study involved 52 employees...
Strategies for Improving the Quality of Instructor Services through Strengthening Personality, Interpersonal Communication, Organizational Support and Job Satisfaction
This study aims to produce a strategy to improve the quality of instructor services by strengthening the variables of Personality, Interpersonal Communication, and Organizational Support as independent variables and the...
Marketing Strategy to Increase Sales of Liquid Biological Fertilizer (Case Study on Tani Makmur Ii Liquid Biofertilizer, Pandanwangi Village, Tempeh District, Lumajang Regency)
Fertilizer is one of the important components in the agricultural sector and has a very important role in increasing agricultural business in Indonesia. This is because farmers have realized the role of fertilizer in agr...
Feasibility Analysis of Porang Farming (Amorphophallus Muelleri Blume) in Klangon Village, Saradan District, Madiun Regency
Klangon Village, the center of producing porang plants in Madiun Regency is faced with problems, namely low selling prices of porang and rising production costs. This study aims to analyze the costs, revenues, and income...
Socio-Technical Integration in Digital Healthcare Distribution: An Ontological Framework of Contextually-Mediated Channel Efficacy
Purpose: This research advances an integrative framework for optimizing healthcare service distribution through digital channels by synthesizing service quality dimensions with contextually-mediated technology acceptance...