Ekasakti Pareso Jurnal Akuntansi
Vol. 1 No. 3 (2023): (EPJA) Ekasakti Pareso Jurnal Akuntansi (Juli 2023)

Pengaruh Praktik Corporate Governance dan Prinsip Konservatisme Terhadap Manajemen Laba (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Hasnawati ramsah (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Ekasakti, Padang, Indonesia)
Agus Sutarjo (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Ekasakti, Padang, Indonesia)
Meri Yani (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Ekasakti, Padang, Indonesia)

Article Info

Publish Date
17 Jul 2023

Abstract

In this study, the multiple linear regression method was used for data analysis. The purpose of this study was to analyze the impact of institutional ownership, management ownership, independent commissioners, audit committees, and conservatism on financial management. The subjects of this research are companies listed on the Indonesia Stock Exchange for the period 2018-2019 in the manufacturing category. And obtained 23 research samples using the purposive sampling method. The results of this study indicate that institutional ownership, management, independent commissioners, audit committees, and conservatism do not affect profit management.

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Journal Info
Ekasakti Pareso Jurnal Akuntansi
Website

Abbrev

EPJA

Publisher

Universitas Ekasakti

Subject

Economics, Econometrics & Finance

Description

Ekasakti Pareso Jurnal Akuntansi (EPJA) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak ...