Pengaruh Capital Requirements, Kepemilikan Manajerial Terhadap Manajemen Laba yang Dimoderasi Oleh Mekanisme Tata Kelola

Herlina Lusmeida; Khomsiyah Khomsiyah

doi:10.47065/ekuitas.v3i3.1251

Herlina Lusmeida * Universitas Trisakti, Jakarta, Indonesia
Khomsiyah Khomsiyah Universitas Trisakti, Jakarta, Indonesia

(*) Corresponding Author

DOI: https://doi.org/10.47065/ekuitas.v3i3.1251

Keywords: Earning Management; Capital Requirement; Managerial Ownership; Governance Mechanisms; Independent Commissioners

Abstract

The purpose of this study is to examine the effect of capital requirements on earnings management as well as the effect of managerial ownership on earnings management, besides that this study also wants to examine the governance mechanisms proxied by independent commissioners whether they are able to moderate the effect of each of these variables on earnings management. The sample used was 33 banking companies listed on the IDX for the 2015-2019 period, using panel data and processed using the EViews 9 software. The results of the research show that capital adequacy has a positive effect on earnings management, and governance mechanisms moderate the positive relationship between capital adequacy. to earnings management

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