Determinan Manajemen Laba pada Perusahaan Properti dan Real Estate Di Bursa Fek Indnesia ( BEI )

Abstract

Earnings Management is a way of managing and managing finances by managers for flexibility in compiling financial reports to meet profit targets that will benefit personal interests and will have an impact on investors who will invest in these shares. Therefore, this study aims to analyze the determinants of earnings management consisting of institutional ownership, leverage, profitability, firm size on earnings management in property and real estate companies on the Indonesia Stock Exchange for the period 2017 – 2019. This study is quantitative with a sample of 105 samples. financial statements of property and real estate companies on the Indonesia Stock Exchange that have met the criteria with a 5% signification level. This research was conducted with secondary data and processed by multiple linear regression analysis method. The results of the study show that institutional ownership has no effect on earnings management, leverage has a negative and significant effect on earnings management, profitability has a negative and significant effect on earnings management, firm size has no effect on earnings management in property and real estate companies on the Indonesia Stock Exchange.