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PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2016-2020.

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This study aims to analyze the effect of good corporate governance, firm size and profitability to earnings management. The independent variable in this study is good corporate governance with proxies for institutional ownership, managerial ownership, audit committee and independent board of commissioners and firm size and profitability, while the dependent variable is earnings management. This study uses a sample of companies listed in the Indonesia Stock Exchange in the period 2016-2020. Samples were taken through purposive sampling technique and obtained nine companies that can be sampled. The method of analysis in this study uses multiple linear regression analysis. The results of this study indicate that institutional ownership, managerial ownership and firm size have negative and significant effect on earnings management. Audit committee, independent board of commissioners and profitability have no effect on earnings management.

Availability
Inventory Code Barcode Call Number Location Status
2207000600T66853T668532022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T668532022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xix, 82 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.662 07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perusahaan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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