Tumangke, Eldayani Lebang Putri (2025) The influence of the independent board of commissioners, audit committee, and institutional ownership on profit management in state-owned enterprises / Eldayani Lebang Putri Tumangke</p>. Diploma thesis, Universitas Negeri Malang.
Full text not available from this repository.Abstract
p This study aims to examine the influence of independent boards of commissioners audit committees and institutional ownership on earnings management practices in non-financial State-Owned Enterprises (SOEs). This quantitative study used a sample of twenty non-financial SOEs listed on the Indonesia Stock Exchange during the 2019 ndash 2024 period using multiple linear regression analysis. The results show that independent boards of commissioners play a significant role in preventing earnings management practices while audit committees are positively related and institutional ownership has no effect on the practice. Furthermore a tendency for SOEs to engage in earnings management practices that increase reported profits (income increasing) to demonstrate good performance to the government the public and investors is also found. This study is limited to the use of three independent variables (IBC AC and IO) so the possibility of using other proxies or additional variables may produce different findings. This study contributes by strengthening agency theory through evidence that independent boards of commissioners are able to reduce information asymmetry between management and shareholders thus playing an effective role as a governance mechanism in suppressing earnings management practices. /p
| Item Type: | Thesis (Diploma) |
|---|---|
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Departemen Akuntansi (AKU) > S1 Akuntansi |
| Depositing User: | library UM |
| Date Deposited: | 14 Oct 2025 04:29 |
| Last Modified: | 09 Sep 2025 03:00 |
| URI: | http://repository.um.ac.id/id/eprint/424570 |
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