Pengaruh Good Corporate Governance Terhadap Manajemen Laba

Effect of good corporate governance on earnings management

Authors

  • Fatih Mohammad Irsyad Universitas Ibn khaldun, Bogor, Indonesia
  • M. Imam Sundarta Universitas Ibn khaldun, Bogor, Indonesia
  • Azolla Degita Aziz Universitas Ibn khaldun, Bogor, Indonesia

Keywords:

good corporate governance (GCG), Earnings Management, Bursa Efek indonesia

Abstract

This study aims to determine the effect of good corporate governance on earnings management. either partially or simultaneously, good corporate governance referred to here are institutional ownership, independent commissioners and audit committees, while earnings management is calculated using discretionary accruals. This study uses a purposive sampling technique so that 11 food and baverage are listed on the Indonesia Stock Exchange for the period 2016-2018. The results of this study indicate that independent board of commissioners and audit commitees have no effect on earnings management because they have a significance value less than 0.05. Meanwhile, variabel institutional ownership  has an effect on earnings management because the significance value is greater than 0.05. This is because large companies in preparing and reporting their financial conditions will be more careful and accurate, because the public tends to pay more attention to their performance. Meanwhile, the tendency of earnings management is carried out by smaller companies in order to show satisfactory performance results.

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Published

2023-10-30

How to Cite

Mohammad Irsyad, F. ., Sundarta, M. I. ., & Degita Aziz, A. . (2023). Pengaruh Good Corporate Governance Terhadap Manajemen Laba: Effect of good corporate governance on earnings management. Jurnal Ekonomi, Manajemen Dan Akuntansi (JEKMA), 2(2), 39–53. Retrieved from http://journal.binainternusa.org/index.php/jekma/article/view/116

Issue

Vol. 2 No. 2 (2023): Jurnal JEKMA, October 2023

Section

Articles

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Copyright (c) 2023 Fatih Mohammad Irsyad, M. Imam Sundarta, Azolla Degita Aziz

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