Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Manajemen Laba: Literature Review

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Published: 2026-10-30
DOI: https://doi.org/10.67707/pgr.v1i5.433
Keywords:
Firm size; Managerial ownership; Institutional ownership; Earnings management; Systematic Literature Review

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Nabila Nabila
Universitas Pamulang

Abstract

This study aims to analyze the effects of firm size, managerial ownership, and institutional ownership on earnings management based on previous research findings. This study employs the Systematic Literature Review (SLR) method by examining 15 scientific journal articles published between 2021 and 2025. The articles were collected through searches using Publish or Perish with Google Scholar as the source, then selected based on the relevance of their abstracts and research objectives to the topic. The findings reveal that previous studies on the 3 variables show mixed results. Of the 5 articles examining firm size, 3 found no significant effect, while 2 found a significant negative effect on earnings management. Regarding managerial ownership, 3 articles found a significant negative effect, while 2 found no significant effect. Meanwhile, of the articles examining institutional ownership, 3 found no significant effect, 1 found a significant positive effect, and 1 found a significant negative effect. Overall, 8 articles reported no significant effect, 6 reported a significant negative effect, and 1 reported a significant positive effect. These findings indicate that the effects of the 3 variables on earnings management remain inconsistent across the studies reviewed. Managerial ownership was more frequently found to have a significant negative effect, whereas firm size and institutional ownership showed more varied results.

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Vol. 1 No. 5 (2026): Punggawa Global Research: October

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Articles
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This work is licensed under a Creative Commons Attribution 4.0 International License.

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