Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)

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The Influence of Managerial Ownership Structure and Audit Quality on Earnings Management Corporate Governance as a Mediating Variable

Authors
Jesslyn Jevera Osman1, *, Hasni Yusrianti1
1Sriwijaya University, Palembang, Indonesia
*Corresponding author. Email: jesslynjevera63@gmail.com
Corresponding Author
Jesslyn Jevera Osman
Available Online 23 February 2026.
DOI
10.2991/978-94-6463-994-0_22How to use a DOI?
Keywords
Managerial Ownership Structure; Audit Quality; Corporate Governance; Earnings Management; COVID-19 Pandemic
Abstract

This study strives to assess the extent to which managerial ownership structure and audit quality affect earnings management behavior within companies, with corporate governance acting as a mediating variable. It examines how these two factors influence earnings management practices both directly and indirectly through corporate governance. This research employs a quantitative approach, utilizing secondary data from non-financial firms listed on the Indonesia Stock Exchange (IDX) over the period 2020–2023. The study applies panel data regression to analyze the relationships among the variables. Furthermore, the findings reveal significant differences in earnings management practices between the pandemic and post-pandemic periods. These outcomes provide valuable insights for improving corporate governance and enhancing the quality and transparency of financial reporting.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
23 February 2026
ISBN
978-94-6463-994-0
ISSN
2352-5428
DOI
10.2991/978-94-6463-994-0_22How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Jesslyn Jevera Osman
AU  - Hasni Yusrianti
PY  - 2026
DA  - 2026/02/23
TI  - The Influence of Managerial Ownership Structure and Audit Quality on Earnings Management Corporate Governance as a Mediating Variable
BT  - Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)
PB  - Atlantis Press
SP  - 328
EP  - 343
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-994-0_22
DO  - 10.2991/978-94-6463-994-0_22
ID  - Osman2026
ER  -