JURNAL AKUNTANSI
Vol 9 No 1 (2020): Edisi Februari

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA: Studi Empiris pada Perusahaan Kategori Indeks Sri-Kehati yang Terdaftar dalam Bursa Efek Indonesia Periode 2013-2017

Wilson (Unknown)
Arihadi Prasetyo (Institut Bisnis dan Informatika Kwik Kian Gie)

Article Info

Publish Date
15 Feb 2020

Abstract

The Aim of this research is to determine empirically the impact of good corporate governance mechanism (institusional ownership, managerial ownership, audit committee), leverage, size on earnings management. The Sample on this research consisted of 14 companies listed in the Indonesia Stock Exchange in 2013-2017, categorized index Sri-Kehati whiches comprises 70 unit samples observed. The research evidence that the exsitence of institutional ownership, audit committee decrease earning management, also the more size of firm the more decrease earnings management. While higher leverage magnitude earnings management. Managerial ownership on the other has no on impact on earnings management. Keywords: good corporate governance, leverage, size, and earning management

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Journal Info
JURNAL AKUNTANSI
Website

Abbrev

JA

Publisher

INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki ...