The Influence Of The Characteristics Of The Board Of Directors, Ownership Structure, Company Size And Profit Growth On Profit Management
Keywords:
Board of Directors Age, Ownership Concentration, Foreign Ownership, Company Size,, Profit Growth, Profit ManagementAbstract
This study aims to analyze the influence of the age of the board of directors, women directors, ownership concentration, foreign ownership, company size, and profit growth on profit management in pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022 to 2024. This study uses a quantitative approach with secondary data types obtained from annual reports and company financial statements. The sample selection was carried out using purposive sampling techniques based on certain criteria, so that a number of pharmaceutical sector companies that met the criteria were obtained during the research period. Data analysis was carried out with classical assumption tests to ensure the feasibility of the model, as well as hypothesis testing using panel data regression analysis with the help of Eviews 12 software. The results of the study show that partially, women directors, foreign ownership, and profit growth have a significant effect on profit management. Meanwhile, the age of the board of directors, ownership concentration and company size did not have a significant effect on profit management.
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