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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
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Institusion
Universitas Katolik Musi Charitas
Author
Sari, Vera Puspita
Subject
H Social Sciences (General) 
Datestamp
2022-04-28 07:50:08 
Abstract :
This study aims to examine the effect of good corporate governance mechanisms (managerial ownership, institutional ownership, independent board and audit committee) to earnings management, to include a control variable, namely leverage, profitability, and firm size. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange. Samples determined by using purposive sampling method. The samples obtained were as much 28 companies. Testing the hypothesis using multiple regression analysis method with the help of SPSS version 19. The test results showed that good corporate governance mechanisms have no effect on earnings management. Keywords: good corporate governance, earnings management 
Institution Info

Universitas Katolik Musi Charitas