Aizzah, Nurul (2023) Pengaruh Struktur Kepemilikan Dan Kualitas Auditor Terhadap Manajemen Laba (studi Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022). Other thesis, Universitas Islam Riau.

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Abstract

This research aims to determine the influence of ownership structure and audit quality on earnings management in mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The population in this research is mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. By determining the sample using a purposive sampling technique to obtain a sample that meets the research criteria. The research sample consisted of 15 companies with 3 years of observation from 2020 to 2022 so that 45 research data were obtained. Data analysis uses multiple linear regression analysis techniques. The results of the tests that have been carried out show that the managerial ownership and institutional ownership variables have no significant effect on earnings management. The Audit Quality variable influences earnings management. Simultaneously, the variables managerial ownership, institutional ownership and audit quality do not have a significant effect on earnings management.

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