Auditing

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OPPORTUNISTIC BEHAVIOR, FIRM SIZE, AND CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT
(Sekolah Tinggi Ilmu Ekonomi Trisakti, 2024-02-07) Leititya
The purpose of this research is to gather empirical data about the factors that influence earnings management in consumer cyclical and non-cyclical enterprises that are listed on the Indonesia Stock Exchange (IDX). The independent variables used in this research are motivational bonuses, leverage, firm size, independent commissioners, audit committee, institutional ownership, managerial ownership, free cash flow, audit quality, and sales growth. The population of this research focuses on companies in cyclical and noncyclical consumer sectors that are listed in Indonesia Stock Exchange (IDX) during the period from 2020 to 2022. The research sample consists of 63 companies, and a total of 189 data were gathered using purposive sampling techniques. The hypothesis testing method in this research is multiple regression method. The results of this research indicate that the motivational bonuses have a positive effect on earnings management, while leverage, independent commissioners, and free cash flow have a negative effect on earnings management. The other independent variables such as firm size, audit committee, institutional ownership, managerial ownership, audit quality, and sales growth have no effect on earnings management