Halawa, Rizky (2025) Pengaruh Konservatisme Akuntansi, Karakteristik Dewan Perusahaan, Kepemilikan Manajerial, Kepemilikan Institusional Dan Finanscial Distress Terhadap Manajemen Laba Dengan (studi Kasus Pada Perusahaan Sektor Energi Yang Terdaftar Di Idx 2021-2023). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine and analyze the influence of accounting conservatism, board characteristics, managerial ownership, institutional ownership, and financial distress on earnings management in energy sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The study population consists of 87 energy sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The research sample was selected using a purposive sampling technique, resulting in 24 companies meeting the research criteria over the 2021-2023 timeframe. Data analysis was conducted using multiple linear regression analysis. The results of the tests indicate that accounting conservatism, managerial ownership, have a significant influence on earnings management. Conversely, board characteristics, institutional ownership and financial distress do not significantly affect earnings management.

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