PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

Abstract

This research aimed to examine the effect of institutional ownership, audit committee, solvability, and firm size on profit management. The population was consumption manufacturing companies that were listed on Indonesia Stock Exchange (IDX) from 2016-up to 2021. Moreover, the data collection technique used purposive sampling, in order to give certain criteria for the research sample. The research was descriptive-quantitative with secondary data. The data were taken from the official website of Indonesia Stock Exchange (www.idx.co.id) and Investment Gallery Investment of Indonesia Stock Exchange (GIBEI). Furthermore, the samples were 168 observation data from 28 consumption manufacturing companies during 6 years. Unfortunately, the result showed that the data could not normally be distributed. Therefore, it needed an outlier. As a result, there were 155 data observations. Additionally, the data analysis technique used statistics analysis with IBM SPSS statistics 26 version. The research result concluded that institutional ownership did not affect profit management. Likewise, the audit committee did not affect profit management. On the other hand, solvability had a positive effect on profit management. Similarly, firm size had a positive effect on profit management.