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description Research paper public Sekolah Tinggi Ilmu Ekonomi Trisakti

PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA

Thalia Tanjaya, Sugiarto Prajitno
Diterbitkan 1 September 2021

Abstrak

The aim of this research presented in this paper is to examine the influence of board size of commissioners, independent board of commissioners, board of commissioners meeting, independent audit committee, leverage, firm size, audit quality, firm age and profitability on discretionary accruals, as a measure of earnings management. Population of this research is non-financial companies listed in Indonesia Stock Exchange (IDX) period 2017-2019. The research sample was selected using purposive sampling method based on certain criteria, and resulted 474 sample data which used in the research. Data were analysed using multiple regression method. Jones Model approach was employed in this research. The results of this research shows that independent board of commissioners and profitability affect earnings management while board size of commissioners, board of commissioners meeting, independent audit committee, leverage, firm size, audit quality, firm age do not affect earnings management. Independent board of commissioners has a positive effect on earnings management which means that the more independent board of commissioners in a company will increase earnings management. Profitability has a negative effect on earnings management which means that companies that have a higher level of profitability will tend to minimize earnings management.

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