ABSTRACT 

This study examines and analyses the effects of (1) return on asset; (2) debt to equity ratio; (3) firm size; (4) independent board of commissioners; (5) audit committee; managerial ownership; and institutional ownership toward earnings management on state-owned enterprise listed on IDX in 2017-2021. The samples in this study were 14 companies which then multiplied by 5 years (2017-2021) of observation time to obtain a total of 70 data research. The data was processed using Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Test, Goodness of Fit Test, and Hypothesis Testing (t test) on the IBM SPSS 26 application. The result of this study indicates that return on asset has a positive significant effect on earnings management, while debt to equity ratio, firm size, independent board of commissioners, audit committee, managerial ownership, and institutional ownership have no significant effect on earnings management.

Keyword: Return on Asset, Debt to Equity Ratio, Firm Size, Independent Board of Commissioners, Audit Committee, Managerial Ownership, Institutional Ownership, Earnings Management

ABSTRAK 

Penelitian ini dilakukan untuk (1) menguji dan menganalisis pengaruh return on asset; (2) debt to equity ratio; (3) ukuran perusahaan; (4) dewan komisaris; (5) komite audit; (6) kepemilikan manajerial; dan (7) kepemilikan institusional  terhadap manajemen laba pada BUMN terdaftar di BEI pada periode 2017-2021. Sampel pada penelitian ini berjumlah 14 perusahaan yang kemudian dikalikan dengan 5 tahun (2017-2021) waktu penelitian sehingga diperoleh jumlah data penelitian sebanyak 70. Data diolah dengan menggunakan Statistik Deskriptif, Uji Asumsi Klasik, Uji Regresi Linier Berganda, Uji Kelayakan Model, dan Uji Hipotesis (Uji t) pada aplikasi IBM SPSS 26. Hasil penelitian menunjukkan menunjukkan bahwa return on asset berpengaruh signifikan terhadap manajemen laba, sedangkan debt to equity ratio, ukuran perusahaan, dewan komisaris independen, komite audit, kepemilikan manajerial, dan kepemilikan institusional tidak berpengaruh terhadap manajemen laba.

Kata Kunci: Return on Asset, Debt to Equity Ratio, Ukuran Perusahaan, Dewan Komisaris Independen, Komite Audit, Kepemilikan Manajerial, Kepemilikan Institusional, Manajemen Laba