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All Journal Journal of Accounting and Business
Dzikrina Indriani
Universitas Hang Tuah
Economics, Econometrics & Finance Mathematics

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Pengaruh Good Corporate Governance terhadap Manajemen Laba pada Perusahaan dalam Notasi Khusus yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2018 – 2020 Dzikrina Indriani; Chasan Azari; Setya Prihatiningtyas
Journal Of Accounting and Business Volume 1 Nomor 2
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v1i2.107

Abstract

Corporate governance can be interpreted as a corporate control mechanism where the mechanism focuses on financial management managed by financial managers in order to gain profitability in order to attract investors. This study aims to determine the effect of Good Corporate Governance (GCG) on earnings management in companies listed on the Indonesia Stock Exchange for the period 2018 – 2020, simultaneously. The data analysis method in this study used a simple linear regression model. Based on the results of the study, it shows that the variable of Good Corporate Governance has a significant effect on earnings management simultaneously.
Co-Authors Chasan Azari Setya Prihatiningtyas