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All Journal Emerging Markets : Business and Management Studies Journal
Rachman, Muhammad Zauqi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Rachman, Muhammad Zauqi
Emerging Markets : Business and Management Studies Journal Vol. 7 No. 2 (2020)
Publisher : Directorate of Academic Research and Community Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33555/ijembm.v7i2.122

Abstract

This research aims to get the empirical evidence about the factors which will affect earnings management in manufacturing companies that listed in Indonesia Stock Exchange. These factors are audit committee financial expertise, institutional ownership, board size, ownership concentration, foreign directors, and board activity. Discretionary accrual is used as the proxy of earnings management. 101 manufacturing companies which listed in Indonesia Stock Exchange during period year 2014 to year 2016, was used as sample using purposive sampling method. This research uses multiple regression as a method of data analysis. The result shows that audit committee financial expertise, institusional ownership, board size, ownership concentration and foreign directors have no effect to earnings management, while board activity affects earnings management.
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