PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX

ERIDA, OCTAVIA and Kosim, Abu and Soediro, Achmad (2021) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of good corporate governance mechanisms and leverage on earnings management. The independent variable in this study is good corporate governance with proxies for institutional ownership, managerial ownership, audit committee and independent board of commissioners and leverage, while the dependent variable is earnings management. This study uses a sample of companies listed in the Jakarta Islamic Index 2015-2019. Samples were taken through purposive sampling technique and obtained five companies that can be sampled. The method of analysis in this study uses multiple linear regression analysis. The results of this study indicate that managerial ownership has a negative and significant effect on earnings management. Leverage has a positive and significant effect on earnings management. Institutional ownership, audit committee, independent board of commissioners have no effect on earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kata Kunci : Good Corporate Governance, Leverage, Manajemen Laba
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10590 not found.
Date Deposited:	08 Feb 2021 02:19
Last Modified:	08 Feb 2021 02:19
URI:	http://repository.unsri.ac.id/id/eprint/42226

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