PENGARUH USIA, PENDIDIKAN, ETNIS, TENURE DAN BOARD OWNERSHIP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA  EFEK INDONESIA 2014-2018

Lidya Eka Putri; Yeasy  Darmayanti

doi:10.37301/jkaa.v16i2.47

Lidya Eka Putri Akuntansi
Yeasy Darmayanti Universitas Bung Hatta

DOI: https://doi.org/10.37301/jkaa.v16i2.47

Keywords: Age, Education, Ethnicity, Tenure, Board Ownership

Abstract

Abstract

This study aims to prove and analyze the effect of age, education, ethnicity, tenure and board ownership on earnings management in manufacturing companies on the Indonesia Stock Exchange. Sample for the study is manufacturing companies were used which were selected using a purposive sampling method. The data used are from 2014 - 2018. The method of analysis used in this study is multiple regression processed using SPSS. Based on the results of hypothesis testing, it was found that age, education and tenure had influence on earnings management in manufacturing companies on the Indonesia Stock Exchange, while ethnicity and board ownerships had no significant effect on earnings management in manufacturing companies on the Indonesia Stock Exchange

Keywords: Age, Education, Ethnicity, Tenure, Board Ownership

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