Bisma: Jurnal Manajemen
Vol. 8 No. 2 (2022): Bulan Agustus

Pengaruh Mekanisme Good Corporate Governance, Kualitas Audit, Dan Motivasi Kontrak Utang Terhadap Manajemen Laba Perusahaan Manufaktur

Adinda Brahmiswari Ningrat (Universitas Pendidikan Ganesha)
Luh Gede Kusuma Dewi (Unknown)

Article Info

Publish Date
31 Aug 2022

Abstract

The purpose of this study is to see how independent board of commissioners, board of directors, audit quality, and debt contract motivation affect earnings management in manufacturing companies. In this study using quantitative methods. The sampling technique used is purposive sampling, with a total sample of 15 food and beverage manufacturing companies listed on the IDX for the 2014-2019 period. The data analysis technique used in this research is multiple linear regression analysis and hypothesis testing using t test with a significance level of 0.05. The results of the study explain that the independent board of commissioners has a positive and significant effect on earnings management. The board of directors has a positive and significant effect on earnings management. Audit quality has no and significant effect on earnings management. Debt contract motivation has a positive and significant effect on earnings management

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Journal Info
Bisma: Jurnal Manajemen
Website

Abbrev

BISMA-JM

Publisher

Universitas Pendidikan Ganesha

Subject

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

Description

Bisma: Jurnal Manajemen is a scientific journal published by the Management Department of the Faculty of Economics, Ganesha University of Education which aims to publish articles on empirical and theoretical studies in the field of Human Resource Management, Financial Management, Marketing ...