PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

Authors

  • Ni Putu Mia Kertayanti Universitas Mahasaraswati Denpasar
  • Ni Luh Gde Novitasari Universitas Mahasaraswati Denpasar
  • Putu Wenny Saitri Universitas Mahasaraswati Denpasar

Keywords:

Corporate governance, managerial ownership, independent committee, audit committee, KAP size, firm size, earnings management

Abstract

           Earnings management is an agency problem that is often triggered by the separation of roles or differences in interests between shareholders and company management. This study aims to re-examine the effect of corporate governance mechanisms and firm size on earnings management.
The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2017-2019. The sample in this company is 30 companies. Determination of the sample using purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that the KAP size variable had a negative effect on earnings management and firm size had a positive effect on earnings management. However, managerial ownership, independent commissioners, and audit committee variables have no effect on earnings management.

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Published

2020-10-31

Issue

Vol. 2 No. 3 (2020): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles