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All Journal Jurnal Bisnis dan Ekonomi
Arif Dwiantoro
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Economics, Econometrics & Finance

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Pengaruh Good Corporate Governance Dan Konservatisme Akuntansi Terhadap Manajemen Laba Sri Maryati; Yusnaini Yusnaini; Arif Dwiantoro
Jurnal Bisnis dan Ekonomi Vol 29 No 1 (2022): Vol. 29 No. 1 EDISI MARET 2022
Publisher : Faculty of Economics and Business, Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/jbe.v29i1.9014

Abstract

The purpose of this study to empirically examine the Effect of Good Corporate Governance and Accounting Conservatism on Earnings Management. Good Corporate Governance in this study includes the audit committee, the size of the board of commissioners, managerial ownership. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 and the sample was selected using a purposive sampling technique, obtained as many as 50 companies that meet the criteria. The data were analyzed using multiple linear regression analysis using the SPSS 25 program. The results showed that the audit committee had no effect on earnings management, but the size of the board of commissioners, managerial ownership, and accounting conservatism had an effect on earnings management
Co-Authors Sri Maryati Yusnaini Yusnaini