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Iswahyuni, Yetti
Institut Teknologi Dan Bisnis Semarang
Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : Jurnal Ekonomika dan Bisnis

 1 
Pengaruh Corporate Governance Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Intervening Utami Puji Lestari; Mudjiyono .; Yetti Iswahyuni
Jurnal Ekonomika dan Bisnis Vol 10 No 1 (2023): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol10.Jeb1.281

Abstract

Utami Puji Lestari. The Effect of Corporate Governance on Profit Management with Company Size as an Intervening Variable. Semarang Institute of Technology and Business. 16 pages. The data analysis method used is the classical assumption test, hypothesis testing with two-way analysis, and the coefficient of determination. The results showed that the direct effect value was 0.293, and the indirect effect was 0.101 which means that the indirect effect value is smaller than the direct effect. This indicates indirectly that the managerial ownership variable through company size has an insignificant effect on ML. The direct effect value is 0.0.061, and the indirect effect is 0.472 which means that the indirect effect value is smaller than the direct effect. This indicates that institutional ownership through company size has an insignificant effect on earnings management. The direct effect value is 0.16, and the indirect effect is -0.146 which means that the indirect effect value is not greater than the direct effect, this indicates that the Audit Committee indirectly through Company Size has a significant influence on Earnings Management. The direct effect value is 0.324, and the indirect effect is -0.191 which means that the indirect effect value is not greater than the direct effect, this indicates that the Board of Commissioners indirectly through Company Size has a significant influence on Earnings Management.
Co-Authors Agustinus Wardi Aniqotunnafiah Aniqotunnafiah Endang Dwi Wahyuningsih Hani Krisnawati Mudjiyono Mudjiyono . Mudjiyono, Mudjiyono Nanik Qosidah Praditya Dewi Arumsari Purnomo Y.A Septian Yudha Kusuma Sudarman Sudarman Sudarman Sunyoto Sunyoto Utami Puji Lestari Utami Puji Lestari Yoto Yoto