The Effect Of Audit Quality, Managerial Ownership And Bonus Compensation On Earnings Management With The Control Variables Of Profitability, Leverage And Company Size
Abstract
Earnings management is a manager's effort to influence financial report information by increasing or reducing
profits for his own benefit. This causes the company's financial reports to not reflect actual conditions. This causes
the company's financial reports to not reflect actual conditions. This paper aims to determine the effect of audit
quality, managerial ownership, and bonus compensation on earnings management. The population in this study
are infrastructure sector companies listed on the Indonesia Stock Exchange for the 2018 - 2022. The sample was
determined using a purposive sampling technique and obtained 65 samples, consisting of 13 companies with a
research period of 5 years. The analysis technique used is panel data regression analysis using EViews 12
software. The results of this research show that the variables audit quality, managerial ownership, and bonus
compensation simultaneously influence earnings management. Partially, the audit quality variable has a
significant negative effect on earnings management. Bonus compensation has a significant positive effect on
earnings management. Meanwhile, the managerial ownership variable has no significant effect on earnings
management.
Keywords-earnings management, audit quality, managerial ownership, bonus compensation, profitability,
leverage, company size
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