The Effect of Company Size and Corporate Governance Mechanisms on Profit Management Activities in Industry 4.0

Abstract

The purpose of the research is to examine whether firm size, managerial ownership, institutional ownership, independent board of commissioners, and audit committee affects earnings management. The population in this study is coal sub-sector mining companies listed on the Indonesia Stock Exchange for the 2019-2021 periods. The data used is secondary data. The data collection method used is the method of literature study and documentation. The analysis used is multiple regression analysis. The results showed that: 1) the size of the partial variables had no effect and no significant impact on earnings management; 2) partial managerial ownership, institutional ownership and considerable effect on Earnings Management in a positive direction; 3) the partial variable of the audit committee has no effect on Earnings Management.