PENGARUH SPESIALISASI AUDITOR, KEPEMILIKAN MANAJERIAL, DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2021-2023)

NADHIRA, FIRYALLI and Yusrianti, Hasni (2025) PENGARUH SPESIALISASI AUDITOR, KEPEMILIKAN MANAJERIAL, DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2021-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of auditor specialization, managerial ownership, and leverage on earnings management with firm size as a control variable. The study adopts a quantitative approach using secondary data obtained from the annual financial statements of 146 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023, resulting in 438 firm-year observations. The analysis method used is panel data regression. The results show that partially, auditor specialization has a significant effect on earnings management, while managerial ownership and leverage have no significant effect. Simultaneously, the three independent variables do not significantly affect earnings management. However, firm size as a control variable has a significant effect, indicating that larger firms tend to have tighter oversight, thereby limiting earnings management practices.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Spesialisasi Auditor, Kepemilikan Manajerial, Leverage, Earnings Management, Ukuran Perusahaan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Firyalli Nadhira
Date Deposited:	28 Apr 2025 04:32
Last Modified:	28 Apr 2025 04:32
URI:	http://repository.unsri.ac.id/id/eprint/170715

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