The Impact of Ownership Structure on Earnings Management: Evidence from the Indonesian Stock Exchange

Abstract

Accepted 24.12.2021 Abstract Purpose: This research was conducted to test whether ownership structure has an influence on earnings management using the control variables of leverage, company size, profitability, and company growth. Moreover, this research aims to find out what type of ownership has more influence on earnings management in Indonesia therefore the authors focus on all types of company ownership as independent variables.