The Effect of Institutional Ownership, Managerial Ownership and Deferred Tax Expense on Earnings Management in Indonesia

Authors

  • Indra Kusumawardhani Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Yogyakarta
  • Sri Luna Murdianingrum Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Yogyakarta

DOI:

https://doi.org/10.31098/bmss.v1i3.325

Keywords:

Institutional Ownership, Managerial Ownership, Deferred Tax Expense, Earnings Management

Abstract

The goal of this research was to see how Institutional Ownership, Managerial Ownership, and Deferred Tax Expense affected Earnings Management. In this study, 811 non-financial businesses listed on the Indonesia Stock Exchange from 2017 to 2019 were used as a sample. The independent factors in this study were Institutional Ownership, Managerial Ownership, and Deferred Tax Expense, while the dependent variable was Earnings Management. Multiple linear regression analysis was used to analyze the data in this study. This study's findings suggest that institutional and managerial ownership have an impact on earnings management. The Variable for Deferred Tax Expenses has no effect.

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Published

2021-10-20

How to Cite

Kusumawardhani, I. ., & Murdianingrum, S. L. . (2021). The Effect of Institutional Ownership, Managerial Ownership and Deferred Tax Expense on Earnings Management in Indonesia. RSF Conference Series: Business, Management and Social Sciences, 1(3), 243–250. https://doi.org/10.31098/bmss.v1i3.325

Issue

Vol. 1 No. 3 (2021): LPPM UPN “VETERAN” Yogyakarta Conference Series 2021 – Economy and Business Series

Section

Articles