Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan
Rina Putri Leksono
Universitas Islam Majapahit
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Determinan Manajemen Laba Yang Dipengaruhi oleh Mekanisme Good Corporate Governance Pada Perusahaan Subsektor Transportasi Periode 2017-2019 Rina Putri Leksono; Hari Setiono; Muhammad Bahril Ilmiddaviq
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1807

Abstract

Transportation sector plays an important role in improving Indonesia's economy. But there is company transportation in Indonesia do earnings management. Implementing good corporate governance would be very helpful in minimize it. This purpose’s study to determine the effect of GCG proxied by board of directors, independent commissioners, institutional ownership and foreign ownership of earnings management using discretionary accruals. The population is transportation subsector companies listed on IDX period 2017-2019. Samples amounted 15 companies obtained with purposive sampling technique. Quantitative research methods used with descriptive analysis, multiple regression, classical assumption and hypothesis test as data analysis. Results of this study, board of directors (0.799), independent commissioners (0.507) and foreign ownership (0.321) partially have no effect on earnings management (>0.05) while institutional ownership has significant effect on earnings management (0.025<0.05). Simultaneously all of these variables have no effect on earnings management (0.184>0.05). Company is expected to be more optimal in implementing GCG and closely monitor management so it can minimize earnings management.
Co-Authors Hari Setiono Ilmidaviq, Muhammad Bahril