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International Journal of Academic Research in Accounting, Finance and Management Sciences

Open Access Journal

ISSN: 2225-8329

Ownership Structure and Earning Management During the Presidential Election

Istiqomah Nurhayati, Taufiq Arifin

http://dx.doi.org/10.6007/IJARAFMS/v15-i1/24519

Open access

This study seeks to furnish empirical evidence concerning the correlation between government ownership structure and institutional ownership in the context of corporation accrued earnings management during election periods. The sample technique employs purposive sampling. The sample utilized by all non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2021 comprised 1,402 observations. The analytical approach employs panel data regression analysis. The study's results offer empirical evidence that government and institutional ownership do not influence accrual earnings management, and the timing relative to the presidential election does not affect the relationship between institutional ownership structure and accrual earnings management.

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Nurhayati, I., & Arifin, T. (2025). Ownership Structure and Earning Management During the Presidential Election. International Journal of Academic Research in Accounting, Finance and Management Sciences, 15(1), 53–68.