Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Mantik
Yosep Halomoan Sirait
Universitas Sumatera Utara
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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

Found 1 Documents
Search

 1 
The Influence of Good Corporate Governance on Earning Management on Manufacturing Company Listed In Indonesia Stock Excahange Yosep Halomoan Sirait; Rina Br Bukit; Sambas Ade Kesuma
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i3.3002

Abstract

This study aims to analyze the effect of good corporate governance on earning management in manufacturing company listed in Bursa Efek Indonesia for the period 2015 to 2020. The variables used in this study are managerial ownership, independent board of commissioners, institutional ownership, audit committee size and expertise. audit committee finance as an independent variable. Sampling using purposive sampling method, obtained a sample of 34 companies from 193 company populations with a total of 204 observations. The data used are the financial statements of each sample company, which are published through www.idx.co.id and www.invesnesia.com. The analytical method used in this study is a quantitative method, with classical assumption testing, as well as statistical analysis, namely multiple linear analysis. The results of the analysis show that simultaneously good corporate governance mechanisms, including managerial ownership, independent board of commissioners, institutional ownership, audit committee size and audit committee financial expertise have an effect on earning management. The results of the partial analysis show that the independent board of commissioners and the size of the audit committee have no effect on earning management, while managerial ownership, institutional ownership and financial expertise of the audit committee have a positive and significant effect on earning management.
Co-Authors Rina Br Bukit Sambas Ade Kesuma