The Influence of Institutional Ownership, Leverage, And Audit Committee to Eanings Management on Companies which Listed on the Indonesia Stock Exchange (BEI) in 2015-2017

Aga, Arye Perdana (2019) The Influence of Institutional Ownership, Leverage, And Audit Committee to Eanings Management on Companies which Listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Masters thesis, UNIVERSITAS ANDALAS.

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Abstract

This research aimed to analyze: 1) The influence of institutional ownership to eanings management, 2) The influence of leverage to eanings management and 3) The influence ofaudit committee. Population in this research is entire companies which listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Election of sample with purposive sampling method and is obtained by the amount of sample counted 194 company. This research used secondary data. Analysis used is multiple linear regression and t test, to seek for influence of institutional ownership, leverage, and audit committee to eanings management. Result of examination indicate that: 1) Institutional ownership had a siginicant effect to eanings management, with direction is positive 2) Leverage had a significant effect to eanings management, with direction is negative and 3) audit committee had a significant effect to eanings management, with direction is positive.

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