The Effect of Firm Characteristic on Earnings Management (Empirical Study of LQ45 Companies for the period of 2018-2022)
Keywords:
Earnings Management, Firm Size, Managerial Ownership, Leverage, Audit CommitteeAbstract
The purpose of this research is to determine the effect of firm characteristics consisting firm size, managerial ownership, leverage, audit committee expertise, and audit committee tenure on earnings management at companies that listed in index LQ45 during period of 2018 to 2022. This study used a sample of 21 companies that were selected using purposive sampling method with a total 64 observations data that are free from outlier data. This study used multiple linear regression analysis to test the effect of the independent variables on the dependent variable. The result of this study indicate that firm size has an effect on earnings management, while managerial ownership, leverage, audit committee expertise, and audit committee tenure have no effect on earnings management
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