PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015 – 2019
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Institusion

STIE Indonesia Banking School

Author

Elindika, Arjiepmi Mina

Subject

HF5601 Accounting 

Datestamp

2022-10-19 06:09:37 

Abstract :
This study aims to determine the effect of Good Coorporate Governance, Profitability, Leverage on Earnings Management on Manfacturing Company. Earnings Management are independent variables in this study which is measured by Dechow-Dichev (2002) Model. This research was conducted on Manfacturing companies that are listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2019. This study uses multiple regression analysis to test this hypothesis. The sample in this study used a purposive sampling method to obtain 20 samples of Manufacturing companies. The results in this study indicate that Institusional Ownership, Managerial Ownership, Audit Committee has no effect on Earnings Management, Independent board of directors has a positive effect on Earnings Management, Board of directors has a negative effect on Earnings Management, Profitability has a positive effect on Earnings Management and Leverage has no effect on Earnings Management. 

File :
41-SKRIPSI ARJIEPMI MINA ELINDIKA-ABSTRACT-BAB1-REFERENSI.pdf