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Andrew Christian Aseng
Universitas Klabat
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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Journal : Klabat Journal of Management

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THE EFFECT OF GOOD CORPORATE GOVERNANCE AND PROFITABILITY ON EARNINGS MANAGEMENT Nelson Deral Teddy Antou; Nikita JV Poluan; Lanemey Brigitha Pandeirot; Andrew Christian Aseng
Klabat Journal of Management Vol 2 No 2 (2021): Klabat Journal of Management
Publisher : Faculty of Economics and Business, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.688 KB) | DOI: 10.60090/kjm.v2i2.593.134-144

Abstract

This research aims to determine whether corporate governance has an influence on earnings management. Good Corporate Governance in this research is proxied by using the size of the board of commissioners, independent commissioners, and audit committee. Profitability is proxied by using ROA and ROE. This research uses descriptive statistical method on 102 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. It is found that Good Corporate Governance and profitability do not simultaneously affect earnings management. Partially, the board of commissioners, the independent board of commissioners, audit committee, ROA, and ROE, as well as company size as control variables have no significant effect on earnings management. Keywords: Good Corporate Governance, profitability, earnings management
Co-Authors Angie Wando Deisye Supit Dela Christin Kereh Elvis Ronald Sumanti Grifin Zachary Roring Kristina Ani Lanemey Brigitha Pandeirot Lanny Cantika Stevanie Pongoh Merfin Hidayat Natasha Daular Nelson Deral Teddy Antou Nikita JV Poluan Noldin Jerry Tumbel Octavio Suoth Raldy Wiliam Pasuhuk Reymon Rotikan Sandra Kainde