namely institutional ownership, managerial ownership, size of commissioner, presence of
independent of commissioner, and size of audit committee, also firms size and leverage on
earnings management. This research also examines the influence of earnings management
on financial performance. The samples of 31 companies listed on Indonesian Stock
Exchange (IDX), for a period of three years from 2007-2009 was selected. Data were …
PI Purwanti,
P Kepramareni… - Kumpulan Hasil Riset …, 2021 - e-journal.unmas.ac.id
Earnings management is a behavior or action taken by managers to manipulate accounting
data or information so that the amount of profit recorded in the financial statements is good.
This study aims to examine and obtain empirical evidence of the effect of independent board
composition, institutional ownership, managerial ownership, company size and leverage on
earnings management in manufacturing companies listed on the Indonesia Stock Exchange
for the 2017-2019 period. The sample selection was done by using purposive sampling …