Authors:
Cynthia Jane
and
Friska Firnanti
Affiliation:
Trisakti School of Management, Indonesia
Keyword(s):
Earnings Management, Ownership, ROA, Leverage, Operating Cash Flow, and Growth.
Abstract:
This research aims to obtain empirical evidences about effects of ownership structure, return on asset, size, leverage, operating cash flow and sales growth on earnings management. The samples used in this research was secondary data from annual report of non-financial company listed in Indonesia Stock Exchange from 2013-2015. The samples of this research are 285 data using purposive sampling method. The result of this research shows that institutional ownership, return on asset, leverage, operating cash flow and sales growth had effect on earnings management, while managerial ownership, board of director size and firm size had no effect on earnings management.