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All Journal Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan
Ngurah Pandji MAD
Fakultas Ekonomi & Bisnis Universitas Dian Nuswantoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Good Corporate Governance Terhadap Manajemen Laba Fieska Putri Setiani; Ngurah Pandji MAD
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (752.788 KB) | DOI: 10.55983/inov.v1i2.109

Abstract

This study aims to analyze the effect of institutional ownership, managerial ownership, size of the board of commissioners, the proportion of independent commissioners and audit committees on the earnings management of companies included in the JII (Jakarta Islamic Index) 2017-2020. The sample method used in this research is purposive sampling method, namely the sampling method based on certain criteria. The sample that meets the criteria in this study is 44 company data included in the JII (Jakarta Islamic Index) 2017-2020. The analytical method used in this research is multiple linear regression analysis which is preceded by the classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While the hypothesis testing is done by using the F test and t test. The results of data analysis or regression results show that partially institutional and managerial ownership has a significant effect on earnings management. The value of the coefficient of determination is 26.2%.
Co-Authors Fieska Putri Setiani