Media Riset Akuntansi
Vol 10, No 1 (2020): FEBRUARI

PERAN MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN REPUTASI KANTOR AKUNTAN PUBLIK ATAS MANAJEMEN LABA




Article Info

Publish Date
29 Jul 2022

Abstract

This study aims to determine and analyze the effect of corporate governance mechanisms (institutional ownership, managerial ownership, independent commissioners, and audit committees), firm size, and the reputation of public accounting firms on earnings management as proxied by discretionary accruals. The population in this study were 56 mining companies listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method, so as many as 14 samples were obtained. This study uses multiple linear regression analysis using the SPSS 24 program. The results show that managerial ownership has a significant positive effect on earnings management. Meanwhile, institutional ownership, independent board of commissioners, audit committee, firm size and reputation of public accounting firm have no significant effect on earnings management.

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Journal Info

Abbrev

journal_MRA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...