References

Asim, A., & Ismail, A. (2019). Impact of Leverage on Earning Management: Empirical Evidence from the Manufacturing Sector of Pakistan. Journal of Finance and Accounting Research, 01(01), 70–91.

Ekpulu, G. A., & Omoye, A. S. (2018). Ownership Structure and Earnings Management: Evidence from Jordan. International Journal of Accounting and Information Management, 24(2), 135–161.

Evodila, Erlina, & Kholis, A. (2020). The Effect of Information Asymmetry, Financial Performance, Financial Leverage, Managerial Ownership on Earnings Management with the Audit Committee as Moderation Variables. Jurnal Mantik, 4(3), 1734–1745.

Fandriani, V., & Tunjung, H. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Multiparadigma Akuntansi, I(2), 505–514.

Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (Edisi 9). Semarang: Badan Penerbit Universitas Diponegoro.

Gultom, O. R. T., & Wati, E. (2022). The Impact of Ownership Structure on Earnings Management: Evidence from the Indonesian Stock Exchange. Journal of Accounting Finance and Auditing Studies (JAFAS), 8(1), 152–175. https://doi.org/10.32602/jafas.2022.007

Hapsari, I., & Hartikasari, A. I. (2022). Pengaruh Intellectual Capital Terhadap Earnings Management Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Pada Perbankan Indonesia dalam Menghadapi Blueprint Sistem Pembayaran Indonesia 2025) (Vol. 06, Issue 01).

Harahap, S. H. (2021). Analysis of the Impact of Managerial Ownership, Institutional Ownership, Firm Size, Leverage, Profitability and Sales Growth Toward Earnings Management in Manufacturing Companies Listed on IDX in the 2015-2019 Period. International Journal of Research Publications, 69(1), 273–286. https://doi.org/10.47119/ijrp100691120211678

Hasan, T., Berry, K., & Boyer-davis, S. (2021). Customer Bargaining Power and Accrual-Based Earnings Management. Journal of Accounting and Finance, 21(4), 82–95.

Healy, P. M., & Wahlen, J. M. (1999). A Review of the Earnings Management Literature and its Implications for Standard Setting. SSRN Electronic Journal, November.

Immanuel, G. R., & Hasnawati. (2022). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dan Dewan Komisaris Independen Terhadap Manajemen Laba. Jurnal Ekonomi Trisakti, 2(2), 1585–1594.

Jane, C., & Firnanti, F. (2019). Effects of Ownership Structure and Company Conditions on Earnings Management. 20, 93–98. https://doi.org/10.5220/0008488700930098

Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.

Kablan, M. A. (2021). The effect of ownership structure on earnings management practices toward achieving the real comprehensive income “An applied study on the listed companies in Libyan stock market.” IBIMA Business Review, 2020, 1–11. https://doi.org/10.5171/2020.508160

Kusumaningtyas, M., Chariri, A., & Yuyetta, E. N. A. (2019). Information asymmetry, audit quality, and institutional ownership on earnings management: Evidence from mining companies listed on the Indonesia stock exchange. International Journal of Engineering and Advanced Technology, 8(5C), 126–139. https://doi.org/10.35940/ijeat.E1018.0585C19

Laksmi, A. C., & Kamila, Z. (2018). The effect of good corporate governance and earnings management to corporate social responsibility disclosure. Academy of Accounting and Financial Studies Journal, 22(1), 1–16.

Mahyuddin, N. I., & Nor, M. N. M. (2020). Earning Management Behavior in Malaysia: The Role of Ownership Structure and External Auditing. Management & Accounting Review, 19(3), 185–221.

Marchellina, V., & Firnanti, F. (2021). Financial Ratio and Company Characteristics Effect on Earnings Management. Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020), 178–183. https://doi.org/10.2991/aebmr.k.210507.027

Maswadeh, S. (2018). The Effect of The Ownership Structure on Earnings Management Practices. Investment Management and Financial Innovations, 15(4), 48–60.

Moslemany, R. El, & Nathan, D. (2019). Ownership Structure and Earnings Management: evidence from Egypt. International Journal of Business & Economic Development, 07(01), 18–32.

Natalia, M., Meyliana, & Debbianita. (2018). Kualitas Audit dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia. Jurnal Akuntansi Maranatha, 9(2), 170–179.

Nguyen, H. A., Lien Le, Q., & Anh Vu, T. K. (2021). Ownership structure and earnings management: Empirical evidence from Vietnam. Cogent Business and Management, 8(1), 1908006. https://doi.org/10.1080/23311975.2021.1908006

Nirmalasari, D., & Sapari. (2022). Pengaruh Good Corporate Governance, Independensi Auditor dan Kualitas Audit terhadap Manajamen Laba. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 11(8), 1–18.

Novriska Putri, A., & Pohan, H. T. (2022). Pengaruh Audit Tenure, Rotasi Audit, Dan Ukuran Perusahaan Terhadap Kualitas Audit. Jurnal Ekonomi Trisakti, 2(2), 919–928. https://doi.org/10.25105/jet.v2i2.14728

Oyedokun, G. E., Roselyn, A. H., Okun, R. U., & Zainab, A. Z. (2019). Effects of Ownership Structure on Earnings Management of Listed Industrial Goods Companies in Nigeria. Journal of Humanities and Social, 21(1), 47–54.

Prayogi, A., & Setyorini, C. T. (2021). The Effect Of Managerial and Institutional Ownership Towards Earnings Management With Profitability As Moderating Variable. Akuntansi Dewantara, 4(2), 99–112. https://doi.org/10.26460/ad.v4i2.7819

Rachman, F. (2018, April 27). Bank Bukopin Permak Laporan Keuangan, Ini Kata BI dan OJK. FinanceDetik.Com. https://finance.detik.com/moneter/d-3994551/bank-bukopin-permak-laporan-keuangan-ini-kata-bi-dan-ojk

Setio Mardiani, A., & Asmanah, S. (n.d.). Prosiding Konferensi Nasional Ekonomi Manajemen dan Akuntansi (KNEMA) Journal Homepage Pengaruh Profitabilitas, Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Manajemen Pajak Pada Perusahaan Asuransi.

Sinurat, S. J., & Sudjiman, L. S. (2023). Pengaruh Kualitas Audit Dan Komite Audit Terhadap Manajemen Laba Pada Perusahaan Manufaktur di BEI. 16(1).

Steve, O., John, A., & Lyyn, H. (2018). Earnings anagement and managerial ownership in private firms. Journal of Applied Accounting Research, 19(4), 648–668.

Suheny, E. (2019). Pengaruh Corporate Governance, Ukuran Perusahaan, Leverage dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Ekonomi Vokasi, 2(1), 26–43.

Sumantri, F. A., Kusnawan, A., & Anggraeni, Rr. D. (2021). The Effect Of Information Asymmetry, Company Size And Managerial Ownership On Income Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange). Primanomics : Jurnal Ekonomi & Bisnis, 19(1), 62–76. https://doi.org/10.31253/pe.v19i1.505

Supri, Z., Rura, Y., & Pontoh, G. T. (2018). Detection of Fraudulent Financial Statements with Fraud Diamond. Quest Journals Journal of Research in Business and Management, 6(5), 2347–3002.

Suwasono, H., Desi Kusrini, L., St Pignatelli, S., & Tengah, J. (2019). Voluntary Disclosure Untuk Meminimalisasi Asimetri Informasi Dalam Konteks Good Corporate Governance (Vol. 93, Issue 01).

Toumeh, A. A., Yahya, S., & Amran, A. (2020). Surplus Free Cash Flow, Stock Market Segmentations and Earnings Management: The Moderating Role of Independent Audit Committee. Global Business Review, 0972150920.

Ulina, R., Mulyadi, R., & Sri Tjahjono, M. E. (2018). Pengaruh Kualitas Audit Dan Komite Audit Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia. Tirtayasa Ekonomika, 13(1), 1–26.

Yovianti, L., & Dermawan, E. S. (2020). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Manajemen Laba. Jurnal Paradigma Akuntansi, 2(4), 1799–1808.