{"id":"https://openalex.org/W7220084792","doi":null,"title":"THE EFFECT OF INSTITUTIONAL OWNERSHIP AND BOARD CHARACTERISTICS ON EARNINGS MANAGEMENT","display_name":"THE EFFECT OF INSTITUTIONAL OWNERSHIP AND BOARD CHARACTERISTICS ON EARNINGS MANAGEMENT","publication_year":2024,"publication_date":"2024-09-30","ids":{"openalex":"https://openalex.org/W7220084792"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.www.ojs.stiesa.ac.id:article/1575","doi":null,"is_oa":true,"landing_page_url":"https://ojs.stiesa.ac.id/index.php/dimensia/article/view/1575","pdf_url":"https://ojs.stiesa.ac.id/index.php/dimensia/article/download/1575/643","source":{"id":"https://openalex.org/S7407077025","display_name":"DIMENSIA (Diskursus Ilmu Manajemen STIESA)","issn_l":"1693-1866","issn":["1693-1866","2827-8283"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274088","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Sutaatmadja","host_organization_lineage":["https://openalex.org/I4405274088"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1693-1866","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.stiesa.ac.id/index.php/dimensia/article/download/1575/643","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5014472992","display_name":"Estu Widarwati","orcid":"https://orcid.org/0000-0001-5720-0589","observed_orcids":["https://orcid.org/0000-0001-5720-0589"]},"institutions":[{"id":"https://openalex.org/I4405274088","display_name":"Sekolah Tinggi Ilmu Ekonomi Sutaatmadja","ror":"https://ror.org/011zwnt77","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274088"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Widarwati, Estu","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Sutaatmadja"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Sutaatmadja","institution_ids":["https://openalex.org/I4405274088"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5118149283","display_name":"Vidia Apriliani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274088","display_name":"Sekolah Tinggi Ilmu Ekonomi Sutaatmadja","ror":"https://ror.org/011zwnt77","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274088"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Apriliani , Vidia","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Sutaatmadja"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Sutaatmadja","institution_ids":["https://openalex.org/I4405274088"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405274088"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.74068714,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9603999853134155,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9603999853134155,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.031199999153614044,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.005400000140070915,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.996999979019165},{"id":"https://openalex.org/keywords/board-characteristics","display_name":"board characteristics","score":0.9879999756813049},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.984000027179718},{"id":"https://openalex.org/keywords/board-age","display_name":"board age","score":0.953000009059906},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.652999997138977},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.9070000052452087},{"id":"https://openalex.org/keywords/consumer-goods-industry","display_name":"consumer goods industry","score":0.6949999928474426},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.6890000104904175}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7102000117301941},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6784999966621399},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6651999950408936},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.5920000076293945},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.5741999745368958},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5593000054359436},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5569000244140625},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.4169999957084656},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.4140999913215637},{"id":"https://openalex.org/C206757995","wikidata":"https://www.wikidata.org/wiki/Q1665188","display_name":"Institutional investor","level":3,"score":0.36010000109672546},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.3337000012397766},{"id":"https://openalex.org/C3018963415","wikidata":"https://www.wikidata.org/wiki/Q16878425","display_name":"On board","level":2,"score":0.2872999906539917},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.26249998807907104},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.2513999938964844},{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.2508000135421753}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.www.ojs.stiesa.ac.id:article/1575","doi":null,"is_oa":true,"landing_page_url":"https://ojs.stiesa.ac.id/index.php/dimensia/article/view/1575","pdf_url":"https://ojs.stiesa.ac.id/index.php/dimensia/article/download/1575/643","source":{"id":"https://openalex.org/S7407077025","display_name":"DIMENSIA (Diskursus Ilmu Manajemen STIESA)","issn_l":"1693-1866","issn":["1693-1866","2827-8283"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274088","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Sutaatmadja","host_organization_lineage":["https://openalex.org/I4405274088"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1693-1866","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.www.ojs.stiesa.ac.id:article/1575","doi":null,"is_oa":true,"landing_page_url":"https://ojs.stiesa.ac.id/index.php/dimensia/article/view/1575","pdf_url":"https://ojs.stiesa.ac.id/index.php/dimensia/article/download/1575/643","source":{"id":"https://openalex.org/S7407077025","display_name":"DIMENSIA (Diskursus Ilmu Manajemen STIESA)","issn_l":"1693-1866","issn":["1693-1866","2827-8283"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274088","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Sutaatmadja","host_organization_lineage":["https://openalex.org/I4405274088"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1693-1866","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7220084792.pdf","grobid_xml":"https://content.openalex.org/works/W7220084792.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"This":[0,39],"study":[1,40,101,133,165],"is":[2,15],"based":[3],"on":[4,52,92,122,173,189,207,218],"institutional":[5,10,47,57,61,168,233],"ownership.":[6,62],"The":[7,96,132,142,161],"existence":[8],"of":[9,46,74,110,163,200,224,240],"ownership":[11,30,48,58,169,234],"in":[12,23,99,125,146],"a":[13,204],"company":[14],"considered":[16],"to":[17,35,42,235,249],"be":[18],"an":[19],"effective":[20],"monitoring":[21,34,239],"tool":[22],"every":[24],"decision":[25],"taken":[26],"by":[27,139],"management.":[28,54,175,209,220,253],"Institutional":[29],"will":[31],"encourage":[32],"increased":[33],"optimize":[36],"management":[37,80,241],"performance.":[38,242],"aims":[41],"test":[43],"the":[44,123,148,198,222],"effect":[45,172,188,206,217],"and":[49,72,86,112,117,127,159],"board":[50,70,75,178,182,194,201],"characteristics":[51,64,179,195],"earnings":[53,79,174,190,208,219,252],"In":[55],"measuring":[56],"(X1)":[59],"using":[60,181,197],"Board":[63],"measurement":[65,81,88],"uses":[66,83,90,134,150],"two":[67],"proxies,":[68],"namely":[69],"age":[71],"number":[73,199],"meetings":[76,202],"(X2),":[77],"then":[78],"(Y)":[82],"discretionary":[84],"accruals,":[85],"leverage":[87],"(C)":[89],"Debt":[91],"Assets":[93],"Ratio":[94],"(DAR).":[95],"sample":[97,149],"used":[98,145],"this":[100,164,225],"were":[102,129],"12":[103],"consumer":[104],"goods":[105,119],"industry":[106],"companies":[107,230],"with":[108],"sub-sectors":[109],"food":[111],"beverage,":[113],"pharmaceutical,":[114],"cigarette,":[115],"cosmetics":[116],"household":[118],"industries":[120],"listed":[121],"IDX":[124],"2021-2023":[126],"there":[128],"36":[130],"observations.":[131],"panel":[135],"data":[136],"regression":[137],"analysis":[138],"applying":[140],"Eviews12.":[141],"sampling":[143],"technique":[144],"determining":[147],"purposive":[151],"sampling.":[152],"Data":[153],"collection":[154],"techniques":[155],"use":[156],"literature":[157],"studies":[158],"documentation.":[160],"results":[162],"indicate":[166],"that":[167,229],"has":[170,185,203,214],"no":[171,186,215],"For":[176,210],"testing":[177,193,211],"proxied":[180,196],"age,":[183],"it":[184,213,244],"significant":[187,205,216],"management,":[191],"while":[192],"leverage,":[212],"Thus,":[221],"findings":[223],"research":[226],"have":[227],"implications":[228],"must":[231],"implement":[232],"increase":[236],"more":[237],"optimal":[238],"So":[243],"can":[245],"reduce":[246],"management's":[247],"desire":[248],"carry":[250],"out":[251]},"counts_by_year":[],"updated_date":"2026-10-07T09:51:55.459714","created_date":"2026-10-05T00:00:00"}
