Dataset of the Influence of CEO Duality and Firm Size on Earnings Mangament in Indonesian Manufacturing Firms (2018–2023)

This dataset supports the empirical study that investigates the relationship between CEO duality, firm size, and earnings management practices in Indonesian manufacturing firms. Data were extracted from audited financial reports accessed through the Indonesia Stock Exchange website, individual company websites, and Refinitiv Eikon. The dependent variable consist of earnings management measured using modified jones model. The main independent variable consist of CEO duality and firm size with the three other control variables consist of board size, audit committee independence, and leverage. The dataset comprises 840 firm-year observations from 140 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2023.