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THE EFFECT OF FIRM SIZE AND INSTITUTIONAL OWNERSHIP ON EARNINGS MANAGEMENT OF PUBLICLY LISTED COMPANIES IN INDONESIA

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ABSTRACT THE EFFECT OF FIRM SIZE AND INSTITUTIONAL OWNERSHIP ON EARNINGS MANAGEMENT OF PUBLICLY LISTED COMPANIES IN INDONESIA By: Timothy Christian Purnama 1432019 The purpose of this research is to know the effect of firm size and institutional ownership on earnings management of publicly listed companies in Indonesia both partially and simultaneously. The method of this research is causal associative research with quantitative approach in this research, which prove the cause and effect between independent and dependent variables, by gathering data and processed them to get the information needed to analyze and give answer to the problem. The data analysis which are used in this research consist of six different statistics, which are descriptive statistics analysis (mean value, maximum value, minimum value), classical assumption test (multicollinearity, heteroskedasticity, autocorrelation), coefficient of correlation analysis (r), significant test (t test, f test), coefficient of determination analysis (r2 ), and regression analysis (multiple, simple). The analysis result of the research is that, partially, there is no effect of firm size on earnings management and there is no effect of institutional ownership on earnings management. Simultaneously, there is no effect of firm size and institutional ownership on earnings management. Keywords: Firm Size, Institutional Ownership, Earnings Management.