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All Journal JUIMA : Jurnal Ilmu Manajemen Jurnal Bakti Saraswati Forum Manajemen International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings
Gunadi, I Gusti Ngurah Bagus
Fakultas Ekonomi Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Forum Manajemen

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PENGARUH CORPORATE GOVERNANCE DAN RASIO UTANG TERHADAP EARNINGS MANAGEMENT I Gusti Ngurah Bagus Gunadi
Forum Manajemen STIMI Handayani Denpasar Vol 14 No 1 (2016): Jurnal STIMI Vol. 14 No. 1 - 2016
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Earnings management is management actions in the process of preparationof financial statements to affect the level of reported earnings. Earnings managementcan reduce the credibility of the financial statements if it is used to make decisions,because earnings management is a form of manipulation of financial statements.This study aimed to examine the effect of corporate governance and leverage toearnings management. The sample in this study were 81 companies listed on theIndonesian Stock Exchange for the period 2011-2013. Sampling using purposivesampling method. The analysis technique used in this study is factor analysis andmultiple linear regression analysis. The results showed that the variables of corporategovernance negatively affect earnings management. While the variable leverage apositive effect on earnings management.
PENGARUH CORPORATE GOVERNANCE DAN RASIO UTANG TERHADAP EARNINGS MANAGEMENT I Gusti Ngurah Bagus Gunadi
Forum Manajemen Vol 14 No 1 (2016): Jurnal STIMI Vol. 14 No. 1 - 2016
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v14i1.122

Abstract

Earnings management is management actions in the process of preparationof financial statements to affect the level of reported earnings. Earnings managementcan reduce the credibility of the financial statements if it is used to make decisions,because earnings management is a form of manipulation of financial statements.This study aimed to examine the effect of corporate governance and leverage toearnings management. The sample in this study were 81 companies listed on theIndonesian Stock Exchange for the period 2011-2013. Sampling using purposivesampling method. The analysis technique used in this study is factor analysis andmultiple linear regression analysis. The results showed that the variables of corporategovernance negatively affect earnings management. While the variable leverage apositive effect on earnings management.
Co-Authors Abd. Rasyid Syamsuri I Gede Cahyadi Putra I Ketut Sunarwijaya Ida Ayu Nyoman Yuliastuti Ni Putu Yeni Astiti Putu Wenny Saitri