The Influence of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, and Firm Size on Earnings Management in Indonesian Banking Companies (2021–2024)
- Authors
-
-
-
Ati Sumiati
Universitas Negeri Jakarta, Indonesia.
-
Sri Zulaihati
Universitas Negeri Jakarta, Indonesia.
-
- Keywords:
- Array, Array, Array, Array, Array
- Abstract
-
This research investigates how institutional ownership, managerial ownership, board of independent commissioners, and firm size influence earnings management among IDX-listed banks in the post-pandemic recovery period (2021-2024). Through simple random sampling techniques, 19 companies obtained a total of 76 observations. The data analysis used panel data regression with a fixed effect model approach through EViews 12 software. The research findings reveal that institutional ownership, managerial ownership, and firm size have positive and significant effects on earnings management, while independent boards of commissioners do not affect earnings management. However, together, all independent variables are proven to affect earnings management.
- References
-
Adyastuti, N. A., & Khafid, M. (2022). Pengaruh Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Manajemen Laba dengan Kompensasi Bonus sebagai Variabel Moderating. owner, 6(2), 2071–2084. https://doi.org/10.33395/owner.v6i2.830
Ali Ridho Rozy, & Yunita Fitria. (2024). Pengaruh Ukuran Perusahaan serta Good Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar Di BEI Tahun 2018-2021. JAZ:Jurnal Akuntansi Unihaz, 7, 51–62.
Aliy Muqsith, N., & Murtianingsih. (n.d.). The Effect of Institutional Ownership, Leverage, and Firm Size on Earnings Management Institute Technology and Business Asia Malang. https://ijersc.org/
Brigham, Eugene F. dan Houston, Joel F. 2011. Dasar-Dasar Manajemen Keuangan. Edisi 10. Salemba Empat. Jakarta.
DeChow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting Earnings Management. The Accounting Review, 20(2), 193–225.
Dimmer, Theresa Ester (2022) Pengaruh Ukuran Kap Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bei Pada Tahun 2015-2019). S1 thesis, STIE Indonesia Banking School.
Eny Suheny. (2019). Pengaruh Corporate Governance, Ukuran Perusahaan, Leverage, dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Ekonomi Vokasi, 2, 26–43.
Goza Rahmat, R., & Istianingsih. (2019). Pengaruh Good Corporate Governance Terhadap Manajemen Laba dan Efeknya Terhadap Kinerja Keuangan (Pada Perusahaan Perbankan di BEI Tahun 2015-2017). Jurnal Keuangan Dan Perbankan, 16, 9–22.
Gunawan, & Situmorang, E. M. (2016). Pengaruh Dewan Komisaris, Kepemilikan Manajerial dan Komite Audit Terhadap Manajemen Laba Pada Perusahaan BUMN di Bursa Efek Indonesia Periode Tahun 2011-2015. Jurnal Ekonomi, Manajemen,Dan Perbankan, 2, 55–62. www.bumn.go.id
Gunawansyah, H. (2019). Pengaruh Kualitas Audit, Corporate Governance dan Leverage Terhadap Manajemen Laba. Jurnal Fairness, 9(3), 229–244. www.idx.co.id.
Jurnal Dharmawangsa. (2021). Pengaruh Good Corporate Governance, Kualitas Audit, dan Ukuran Perusahaan Terhadap Manajemen Laba. Jurnal Bisnet, 4(2), 123-135. https://jurnal.dharmawangsa.ac.id/index.php/bisnet/article/download/1007/890
Khoirun Nisa Intan Nurani, & Anik Yuliati. (2021). Pengaruh Good Corporate Governance, Ukuran Perusahaan dan Kualitas Audit Terhadap Manajemen Laba (Studi Empiris Terhadap Perusahaan BUMN yang Tercatat di Bursa Efek Indonesia Periode 2015-2019). JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5, 228–252.
Lidiawati, N., & Asyik, N. F. (2016). Pengaruh Kualitas Audit, Komite Audit, Kepemilikan Institusional, Ukuran Perusahaan Terhadap Manajemen Laba. Jurnal Ilmu Dan Riset Akuntansi, 5(5), 1–19.
Nalarreason, K. M., T, S., & Mardiati, E. (2019a). Impact of Leverage and Firm Size on Earnings Management in Indonesia. International Journal of Multicultural and Multireligious Understanding, 6(1), 19. https://doi.org/10.18415/ijmmu.v6i1.473
Nalarreason, K. M., T, S., & Mardiati, E. (2019b). Impact of Leverage and Firm Size on Earnings Management in Indonesia. International Journal of Multicultural and Multireligious Understanding, 6(1), 19. https://doi.org/10.18415/ijmmu.v6i1.473
Nguyen, Q., Kim, M. H., & Ali, S. (2024). Corporate Governance and Earnings Management: Evidence from Vietnamese Listed Firms. International Review of Economics and Finance, 89, 775–801. https://doi.org/10.1016/j.iref.2023.07.084
Ningrat, A. B., & Dewi, L. G. K. (2022). Pengaruh Mekanisme Good Corporate Governance, Kualitas Audit, dan Motivasi Kontrak Utang Terhadap Manajemen Laba Perusahaan Manufaktur. Bisma: Jurnal Manajemen, 8(2). www.idx.co.id
Nuryaman. 2008. Pengaruh Konsentrasi Kepemilikan, Ukuran Perusahaan, dan Mekanisme Corporate Governance Terhadap Manajemen Laba. Simposium Nasional Akuntansi XI. Pontianak.
Sari, N. P., & Khafid, M. (2020). Peran Kepemilikan Manajerial dalam Memoderasi Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kebijakan Dividen Terhadap Manajemen Laba Pada Perusahaan BUMN. Moneter - Jurnal Akuntansi Dan Keuangan, 7(2), 222–231. https://doi.org/10.31294/moneter.v7i2.8773
Siallagan, Hamonangan dan Mas’ud Machfoedz. (2006). Mekanisme Corporate Governance, Kualitas Laba dan Nilai Perusahaan. Simposium Nasional Akuntansi IX. Hal 1-23. Padang.
Diponegoro Journal of Accounting, 3(3), 1–9. http://ejournal-s1.undip.ac.id/index.php/accounting
Partayadnya, I. M. A., & Suardikha, I. M. S. (2018). Pengaruh Mekanisme Good Corporate Governance Kualitas Audit, dan Leverage terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016. E-Jurnal Akuntansi, 31. https://doi.org/10.24843/eja.2018.v25.i01.p02
Rahmadani, T. R., & Cahyonowati, N. (2022). Pengaruh Good Corporate Governance Dan Kualitas Audit terhadap Praktik Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Diponegoro Journal of Accounting, 11(1), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
Rashid, Afzalur. 2016. Managerial Ownership and Agency Cost: Evidence from Bangladesh. Journal of Business Ethics, Vol. 137 No. 3, 609–621.
Riske Meitha Anggraeni, & P. Basuki Hadiprajitno. (2013). Pengaruh Struktur Kepemilikan Manajerial, Ukuran Perusahaan, dan Praktik Corporate Governance terhadap Manajemen Laba. Diponegoro Journal of Accounting, 2, 1–3.
Scott, W. R. (2015). Financial Accounting Theory Seventh Edition (7th ed.). www.pearsoncanada.ca.
Shierly Pricilia, & Liana Susanto. (2017). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Komisaris Independen, dan Ukuran Dewan Komisaris terhadap Manajemen Laba serta Implikasinya terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2012-2014. Jurnal Ekonomi, XXII, 267–285.
Sulistyanto, S. (2018). Manajemen Laba: Teori dan Model Empiris. PT Grasindo.
Susanti, L., & Margareta, S. (2019). Pengaruh kualitas audit, leverage, dan ukuran perusahaan terhadap manajemen laba. JSMA (Jurnal Sains Manajemen Dan Akuntansi), 11(1), 54–79.
Ujiyantho, M. Arief dan Bambang Agus Pramuka. (2007). Menaknisme Corporate Governance, Manajemen Laba dan Kinerja Keuangan Studi pada Perusahaan Go Publik Sektor Manufaktur. Simposium Nasional Akuntansi X. Makasar. hal. 2-13
Wahyuningsih, D. (2020). Pengaruh Struktur Good Corporate Governance Terhadap Kinerja Perusahaan dan Manajemen Laba. Jurnal Akuntansi Trisakti, 7(2), 287–302. https://doi.org/10.25105/jat.v7i2.6254
Werner R. Murhadi. 2013. Analisis Laporan Keuangan Proyeksi dan Valuasi Saham. Jakarta: Salemba Empat
Yumna, L., Farida, N., Karlina, R., & Kusumadewi, A. (2019). Pengaruh Struktur Kepemilikan dan Komite Audit Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 8(3), 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
- Downloads
- Published
- 2025-07-28
- Section
- Articles
- License
-
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
How to Cite
Similar Articles
- Arthur Mukuan, Tutty Nuryati, Tri Yulaeli, Betty Nurbaiti, Endah Puspaningrum, Factors that affect the value of a company with profitability as moderation , Research Trend in Technology and Management: Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
- Arafa Mkongo, Lilian Joseph Macha, Impact of Human Capital Management Information System on Organization Performance: A Case of TRA Head Quarter in Dar Es Salaam , Research Trend in Technology and Management: Vol. 1 No. 1 (2023): Research Trend in Technology and Management
- Alifia Salsabila, Ati Sumiati, Dwi Kismayanti Respati, The Effect of Free Cash Flow to Equity, Price/Earning Ratio and Profitability on Stock Prices of the Financial Sector Listed on The Idx Period 2022-2025 , Research Trend in Technology and Management: Vol. 3 No. 4 (2025): Research Trend in Technology and Management
- Puguh Cahyono, Nur Laili, The Influence of Location, Price, and Facility on Interest in Revisiting Wego Lamongan Tourism : Case Study on Gondang Outbond Lamongan Educational Tourism , Research Trend in Technology and Management: Vol. 2 No. 3 (2024): Research Trend in Technology and Management
- Zannat, Sri Rahayu, Titis Istiqomah, Roy Sumaryono, Long-Term Integration Planning Scheme for Superior Product Management for Economic Competitiveness of Fakfak Regency , Research Trend in Technology and Management: Vol. 2 No. 2 (2024): Research Trend in Technology and Management
- Tubagus Muhammad Resky Adiningrat, Muhammad Yusuf, Ayatulloh Michael Musyaffi, The Effect Of Financial Condition, Company Growth, And Company Size On Going Concern Opinion Acceptance , Research Trend in Technology and Management: Vol. 2 No. 1 (2024): Research Trend in Technology and Management
- Risa Novia Pratama Sari, Fendi Saputra, The Effect of Customer Relationship Marketing Commitment, Communication, and Satisfaction on Customer Loyalty : Case Study on Scarlett Whitening in the city of South Tangerang , Research Trend in Technology and Management: Vol. 1 No. 3 (2023): Research Trend in Technology and Management
- Nafa Ira Riyandini, Mohamad Trio Febriyantoro, THE EFFECT OF LEADERSHIP STYLE, EMPLOYEE EFFECTIVENESS, SUPERVISOR SUPPORT ON EMPLOYEE PRODUCTIVITY, EMPLOYEE SATISFACTION DIMENSION AT PT. JAYA CONSTRUCTIO , Research Trend in Technology and Management: Vol. 1 No. 3 (2023): Research Trend in Technology and Management
- Viona Lavidya, Zulkifli Zulkifli, THE EFFECT OF RETURN ON ASSETS AND CURRENT RATIO ON FINANCIAL DISTRESS USING THE SPRINGATE METHOD IN TECHNOLOGY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2021 , Research Trend in Technology and Management: Vol. 1 No. 3 (2023): Research Trend in Technology and Management
- Chinwe Mikella Nebolisa, Internal communication and employee engagement at first bank plc in Onitsha, Anambra state, Nigeria , Research Trend in Technology and Management: Vol. 4 No. 1 (2026): Research Trend in Technology and Management
You may also start an advanced similarity search for this article.
Most read articles by the same author(s)
- Alifia Salsabila, Ati Sumiati, Dwi Kismayanti Respati, The Effect of Free Cash Flow to Equity, Price/Earning Ratio and Profitability on Stock Prices of the Financial Sector Listed on The Idx Period 2022-2025 , Research Trend in Technology and Management: Vol. 3 No. 4 (2025): Research Trend in Technology and Management
- Diva Surya Aprilia, Erika Takidah, Sri Zulaihati, The Influence of Academic Self-Efficacy, Academic Resilience, and Academic Self-Regulation on Learning Outcomes in Service, Trading, and Manufacturing Companies Accounting : (Case Study Of 11th-Grade Students Of The Accounting And Institutional Finance Program At A State Vocational School In Central Jakarta) , Research Trend in Technology and Management: Vol. 3 No. 2 (2025): Research Trend in Technology and Management (in progress)
- Zahira Puteri Aisyah, Susi Indriani , Sri Zulaihati, The Effect of Debt Policy, Sales Growth, and Good Corporate Governance on Firm Value in Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period , Research Trend in Technology and Management: Vol. 3 No. 2 (2025): Research Trend in Technology and Management (in progress)