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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Lusi Endang Sri Darmawati
Pendidikan Ekonomi STKIP PGRI Situbondo
Economics, Econometrics & Finance

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PROFIT MANAGEMENT: THE EFFECT OF CORPORATE GOVERNANCE MECHANISM AND GOOD CORPORATE GOVERNANCE Ricky Ricky; Lusi Endang Sri Darmawati; Teguh Setiawan Wibowo; Mega Arisia Dewi; Agung Kristiawan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9061

Abstract

This research is motivated by the importance of good corporate governance in companies. This study aims to identify and analyze the influence of corporate governance and good corporate governance mechanisms on profit management. The research method used in this research is descriptive method with a quantitative approach. The sample in this study were 100 employees of private companies using random sampling technique. Data collection uses a questionnaire distributed to employees of private companies. The instruments used have been tested for validity and reliability. The collected data were analyzed using the classical assumption test and multiple linear regression with SPSS tools. The results of this study indicate that 1) The mechanism of corporate governance has a positive and significant effect on profit management, 2) Good corporate governance has a positive and significant effect on profit management, and 3) The mechanism of corporate governance and good corporate governance has a positive and significant effect on profit management. The findings of this study indicate that if companies want to improve profit management, companies must also improve corporate governance and good corporate governance mechanisms.
Co-Authors Agung Kristiawan Mega Arisia Dewi Ricky Ricky Teguh Setiawan Wibowo