| dc.description.abstract | This research aims to analyze the factors that influence earnings management in Non-
Cyclical Consumer Sector Companies listed on the Indonesia Stock Exchange from
2020-2022. In this research, earnings management was measured by calculating
Discretionary Accruals, Managerial Ownership was calculated in the form of share
ownership percentage owned by management of the total number of company shares
outstanding, Firm age was calculated since the company was founded, Firm size was
measured by the logarithm of total assets, Institutional Ownership was measured using
an indicator of the percentage of the number ofshares owned by institutions of all share
capital circulating in the stock market, and Leverage was measured by debt on assets
ratio. This research was quantitative research. The data source of this research was
secondary data in the form of company financial reports obtained from the Indonesia
Stock Exchange website.
The population in this research were Non-Cyclical Consumer Sector Companies listed
on the Indonesia Stock Exchange from 2020-2022. Based on the results of this research,
the managerial ownership, institutional ownership variable and firm age did not have
significant effect on earnings management, while the firm size variable and the
leverage variable had a significant effect on earnings management. | en_US |
