THE INFLUENCE OF SEGMENT DISCLOSURE, AUDIT QUALITY, COMPANY CHARACTERISTIC ON EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
Abstract
This study investigates the effect of segment disclosure, company size, company growth, leverage, profitability, audit quality, and company losses on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. Earnings management is seen as an important issue in accounting and finance, because managers can engineer earnings quality with certain motives and result in misleading users of financial statements. Segment disclosure is seen as the quality of information at a certain level that is informed to users of financial statements. This study analyzed a sample of 37 manufacturing companies, resulting in 148 observation data. The research method used is multiple linear regression. After fulfilling pooling tests, classical assumptions, the results showed that segment disclosure, audit quality, company growth and company losses had an effect on earnings management, while other variables had no effect.