Pengaruh Good Corporate Governance Dan Konservatisme Akuntansi Terhadap Manajemen Laba

Sri Maryati, Maryati and Yusnaini, Yusnaini and Arif, Dwiantoro (2022) Pengaruh Good Corporate Governance Dan Konservatisme Akuntansi Terhadap Manajemen Laba. Jurnal Bisnis dan Ekonomi, 29 (1). pp. 66-76. ISSN 2655-3066

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Abstract

The purpose of this study to empirically examine the Effect of Good Corporate Governance and Accounting Conservatism on Earnings Management. Good Corporate Governance in this study includes the audit committee, the size of the board of commissioners, managerial ownership. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 and the sample was selected using a purposive sampling technique, obtained as many as 50 companies that meet the criteria. The data were analyzed using multiple linear regression analysis using the SPSS 25 program. The results showed that the audit committee had no effect on earnings management, but the size of the board of commissioners, managerial ownership, and accounting conservatism had an effect on earnings management

Item Type:	Article
Uncontrolled Keywords:	good corporate governance, conservatism, earning management
Subjects:	#3 Repository of Lecturer Academic Credit Systems (TPAK) > Articles Access for TPAK (Not Open Sources)
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dr. Yusnaini Yusnaini
Date Deposited:	01 May 2023 00:08
Last Modified:	01 May 2023 00:08
URI:	http://repository.unsri.ac.id/id/eprint/98548

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