Determinants of Earnings Management in Family Companies Listed on the Indonesia Stock Exchange

  ABSTRACT : This study aims to analyze and determine the effect of financial distress, tax planning and female commissioners on earnings management with family ownership as a moderating variable. This type of research is quantitative research. The population in this study are family companies listed on the Indonesia Stock Exchange in 2019-2023. Sampling was carried out using purposive sampling method. The number of samples used in this study were 42 companies. The type of data used is quantitative data with the documentation method. The data used in this study are secondary data sourced from financial reports. The analytical tool used for data processing is the IBM SPSS version 25 program with multiple linear regression analysis models and Moderate Regreson Analysis (MRA). The results in this study indicate that financial distress and tax planning have a positive and significant effect on earnings management and the female board of commissioners has an insignificant effect on earnings management. Family ownership weakens the effect of financial distress, tax planning, and female commissioners on earnings management.

KEYWORDS : Financial Distress, Tax Planning, Women’s board of commissioners, family ownership, earning management.