Journal of Culture Accounting and Auditing
Vol 1 No 1 (2022)

Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba

Siti Nur Haliza (Unknown)
Suwarno Suwarno (Universitas Muhammadiyah Gresik)

Article Info

Publish Date
14 Jul 2022

Abstract

The purpose of this research to examine the effect of corporate governance on earnings management to manufacture companies that listed in the Indonesia Stock Exchange during the period 2017-2019. The independent variables used in this study are the size of the board of commissioners, audit committee, and institutional ownership.The sample selection by purposive sampling method and 107 companies qualified as sample or 214 observations. This hypothesis testing in this research used multiple linier regression model. Partially, the size of the board of commissionersandaudit committeehas a significant effect on earnings management. Howeverinstitutional ownership had noeffect on earnings management.

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Journal Info
Journal of Culture Accounting and Auditing
Website

Abbrev

jcaa

Publisher

Universitas Muhammadiyah Gresik

Subject

Economics, Econometrics & Finance Social Sciences

Description

This Journal Focus on the research of Culture Accounting, Financial Accounting, Shariah Accounting, Behavioral Accounting, Management Accounting, Auditing, and Accounting Information System. ...