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Antesende Konsekuesi: Manajemen Laba
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Institusion
Universitas Katolik Musi Charitas
Author
., Ardin
Subject
H Social Sciences (General) 
Datestamp
2022-02-14 03:28:08 
Abstract :
The study aims to find out whether the mechanism of Good Corporate Governance in this case ownership structural, board structure, and audit structure have a simultaneous effect on earning management and to find out whether earning management has an effect to the value of the company. The data used in this research are secondary data. The population in this study are manufacturing companies listed in Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained 57 companies with total of 171 samples. The analytical tool used in this study was the regression analysis. The results showed that mechanism of Good Corporate Governance in this case ownership structural, board structure, and audit structure has no effect simultaneous on earning management and earning management has no effect to the value of the company. Keywords: Audit Structure, Board Structure, Ownership Structure, Corporate Value, Profit Management. 
Institution Info

Universitas Katolik Musi Charitas