E-Jurnal Akuntansi Universitas Udayana
Vol 25 No 1 (2018)

Pengaruh Mekanisme Good Corporate Governance Kualitas Audit, dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016

I Made Arya Partayadnya (Fakultas Ekonomi dan Bisnis, Universitas Udayana)
I Made Sadha Suardikha (Fakultas Ekonomi dan Bisnis, Universitas Udayana)

Article Info

Publish Date
17 Sep 2018

Abstract

This research aims to obtain empirical evidence about the effect of good corporate governance mechanism, audit quality, leverage on the earning management. The population on this research is manufacturing companies listed in Indonesia Stock Exchange at the period 2012- 2016. By purposive sampling technique, got the number samples of 71 companies. Data collection in this research using non-participant observation method that was analyzed using multiple linear regression. Based on the result of analysis concluded that institutional ownership, board of independent commissioner, and leverage have positive effect on the earning management. Audit commite has a negative effect on the earning management. Managerial ownership and audit quality have no effect on the earning management. Keywords: earning management, GCG mechanism, audit quality, leverage

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Journal Info
E-Jurnal Akuntansi Universitas Udayana
Website

Abbrev

Akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...