PENGARUH INDEPENDENSI DAN KOMPENSASI DIREKTUR DI PERUSAHAAN KELUARGA TERHADAP MANAJEMEN LABA RIIL

Abstract

This study investigated real earnings management in family firms and the moderating effect of commissioner independence and board compensation. Based on the sample of non-financial public companies for 4 years (2017-2020) in Indonesia, the number of samples received is 209 companies. The result of the indonesian research on family ownership have no effect on real earnings management in indonesia. Furthermore, previous studies have found evidence that independent commissioners and board compensation can both reduce profit management in family companies. Our findings shows that independent commissioners have no effect on real earnings management, but board compensation may moderate the relationship between family ownership and real profit management.