PENGARUH GOOD CORPORATE GOVERNANCE, KONSERVATISME, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI DI BURSA EFEK INDONESIA (BEI)

IZZAH, NURUL and Yusnaini, Yusnaini and Safitri, Rika Henda (2021) PENGARUH GOOD CORPORATE GOVERNANCE, KONSERVATISME, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI DI BURSA EFEK INDONESIA (BEI). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to examine and analyze the effect of good corporate governance, conservatism, firm size, and leverage on earnings management of stock exchange in 2014- 2020. Data obtained from financial report published on website the Indonesian stock exchange. The type of data in this researcg is quantitative data. The data source used is secondary data. The total population of this study were 52 companies and a total sample size of 17 (seventeen) companies. The sampling method used was purposive sampling. The results of this study provide compensation for managerial ownershi has a significant effect on earnings management. This shows that managerial ownership, institutional ownership, audit committee, and leverage have not been able to align the interests of each party due to the company's information asymmetry conditions that lead to earnings management practices. The results of this study also provide evidence that independent commissioners, institutional ownership, audit committee, and leverage conservatism, and firm size have no significant effect on earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manajemen Laba, Good Corporate Governance, Konservatisme, Ukuran Perusahaan, Leverage
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	NURUL IZZAH
Date Deposited:	21 Apr 2022 06:08
Last Modified:	21 Apr 2022 06:08
URI:	http://repository.unsri.ac.id/id/eprint/69327

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