INVOICE : JURNAL ILMU AKUNTANSI
Vol 5, No 1 (2023): Maret 2023

Implications of Good Corporate Governance and Company Size on Profit Management (Study of Lq45 Companies Listed on the Indonesian Stock Exchange)

Fuad Asywadu Syahaq (Universitas Muhammadiyah Makassar)
Agusdiwana Suarni (Universitas Muhammadiyah Makassar)
Nurhidayah Nurhidayah (Universitas Muhammadiyah Makassar)



Article Info

Publish Date
30 Mar 2023

Abstract

The purpose of this study is to influence good corporate governance and size company on earnings management in LQ45 listed companies Indonesia stock exchange. The type of research used in this study is quantitative. Sample in study This is company LQ45 Which registered on the Indonesia Stock Exchange using purposive sampling method namely sampling technique with certain criteria that produce a number sample 28, Type data Which used form report finance annual. Source data Which used is data secondary. Technique analysis data use assumption classic. Results study show that good corporate governance consists ownership managerial, ownership institutional And committee audits No effect on earnings management, while the independent commissioners and size company influential to management profit, And size company influential significant to management profit.

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Journal Info

Abbrev

invoice

Publisher

Subject

Economics, Econometrics & Finance

Description

Invoice: Journal of Accounting Science has p-ISSN 2714-6359 and e-ISSN 2714-6340 published by the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar, this journal publishes research articles in the field of Accounting Science. This journal publishes ...