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Journal : Interdisciplinary Journal of Advanced Research and Innovation

The Effect of Corporate Governance, Leverage and External Audit Quality on Profit Management in Companies Listed on the Idx In 2018-2022 Novianti, Nunuk; Wijaya, Indra; Febianingsih, Ani
Interdisciplinary Journal of Advanced Research and Innovation Vol. 1 No. 1 (2023): Interdisciplinary Journal of Advanced Research and Innovation
Publisher : Ravine Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58860/ijari.v1i1.50

Abstract

Management, as well as those responsible for all company operational activities, can use their authority to influence financial reports. This research aims to analyze and determine the influence of Corporate Governance, Ownership Structure, Leverage and External Audit Quality on Profit Management in Companies Listed on the Indonesia Stock Exchange (IDX ) in 2018 - 2022. The type of research used is quantitative descriptive. This research uses secondary data from financial reports with documentation techniques. The population in this research are companies listed on the Indonesia Stock Exchange (IDX ) in 2018 - 2022. The sample was determined using the purpose sampling method, so there were 36 (thirty-six) companies studied that met the requirements. Hypothesis testing uses the SEM-PLS (Structural Equation Model – Partial Least Square) program. The research results show that Corporate Governance has a significant influence on Leverage and Profit Management, while others do not. However, leverage does not influence earnings management. Corporate governance significantly influences earnings management, and audit quality does not affect earnings management.
Co-Authors Abdul Alim Abdul Hafis Lubis Adif, Anjjani Mardhika Afdilatun Nisa Afrilia Syafitri Ahmad Sarif Rambe Ainil Mardiah Alvin Faiz Nuthgi Padli Amalia Amelia, Rizana Andhika Rachman Andree Kurniawan Andres Christian Aritonang Anggraini, Septaria Arief Ichwan, Solachuddin Jauhari Arsyah, Rahmatul Husna Asih Minarningtyas Astri Indah Juwita Avia, Imelda Ayu Ningsih Saputri Azmi Asra Bantam, Dian Juliarti Bashari, Muhammad Hasan Bening Rabbani Nengsyh Chandra Lukita Chindy Prata Sari Cosphiadi Irawan Cut Miftahul Jannah Cut Zahwa Putri Naswadiah Dade Nurdiniah Daniel Marcello Debi Setiawan Della Andriani Deni Hardiansyah Harahap Deya Husnul Khatimah Dharmeizar Dharmeizar Dicky Firmansyah Dio Agung Herubawa Dito Adi Saputra Doni Pernanda Dwiantoro, Luky Eamon Fletcher Ediward, Deni Sartika Em Yunir, Em Endang Sjamsudin Euphemia Seto, Euphemia Evelyn Agustin Fadli, Mahril Fadli, Radinal Farisi, Ahmad Fazira Nasywa Febianingsih, Ani Ferisanti Ferisanti, Ferisanti Frysilia Tri Oktiasari Gebriuna Apriyani Guntur Darmawan Handika Gita Prasojo Harahap, Desrinah Harry Pratama Figna Herdi Herdi Herio Rizki Dewinda Herlawati Herlawati Ifadhila, Ifadhila Ihsanul Kamil Ika Prasetya Wijaya Ilwandri Indria Larasati Iren Meita Iren Meita, Iren Irna Sufiawati Irsan Hasan Irwan, Reyhan Anugrah Jafnihirda, Lika Jean Josh Hung Joheri Fransiski Jusirwan, Stifanni Juwita, Astri Indah Kahar Gani Kheriah Kheriah Laniyati Hamijoyo, Laniyati Latifah Annisa Leni Triani Libriyanty, Rina Lika Jafnihirda Linda Fitria Linda Fitria Linda Fitria Linda Fitria LISTIANA SRI MULATSIH Lukito, Laksono Edhi M.Ali Hanafiah Margaret Merlyn Tjiang, Margaret Merlyn Masyeni, Sri Mega Heldiana Meidiana Dwidiyanti Menrisal Menrisal Menrisal Menrisal Menrisal Menrisal Menrisal Menrisal Menrisal Menrisal Menrisal Minarningtyas, Asih Muhamad Dafin Al Dzky Muharika Dewi Musliadi Sitompul Musran Munizu Mustika Amri Mustofa, Khairul Naila Anastasya Nata Pratama Hardjo Lugito Nora Mutiara Nazara Novianti, Nunuk Novysuryantiindrayani Nur Fadillah Nurdiniah, Dade Nurmaliati Nurmaliati Nurmaliati, Nurmaliati Oktafadilla, Reyhan Oktavia, Anggi Windi Parlindungan Siregar Patriani Patriani, Patriani Pemy Christian Pinory, Clara Mayvinestania Sabrina Pipit Lestari Pipit Lestari Popi Radyuli Popi Radyuli Popi Radyuli Pratama, Rachendra Pratama, Riki Denata Pratiwi Sitorus Prayetno Prayetno Purnamasari, Pricylia Oka Diah Ayu Purnawansyah Putra Putra, Rangga Nugraha R.R., Aditia RADYULI, POPI Rafika Sari Rahayu, Dinar Rahmat Dani Ramadhani, Lecya Bela Ramadhani, Lecya Bella Ramadhanti, Julia Ramsen Cahyatri Fatmasari Rina Sepriana Rini Susana Risma Vriyanti Romi Ferdian Ronaldo, Patrisius Jones Rumintar J. H. Marpaung Sandy Setiawan SANJAYA LIE, MIRACLE NYOMAN Sardiyanti, Opi Sari Nasution Sari, Afifah Velda Sefriani, Rini Sela Seli Septian Hadi Prakoso Setiadinata, Resa Siti Aisyah Siti Setiati Slamet Triadi Smita Catur Sudyantara Soesanto, Edi Solih Setiawan, Asep Widi Muharom Stevent Sumantri, Stevent Suherman, Ujang Sukamto Koesnoe Sunirah Sunirah Sunirah, Sunirah Supriyanto Supriyanto Suriya, Melti Syarifah Fatimah, Syarifah Tanaka, Kaito Tasman Yuza, Abel Tata Arya Cahyaaty Tatik Mariyanti, Tatik Teza Julita THEO AUDI YANTO, THEO AUDI Tomi Apra Santosa Toni Megris Trinugroho Heri Fadjari, Trinugroho Heri Ulfina, Ita Umamah, Ai Usman, Ardi Utami, Eva Yuniarti Utami, Kharima Dwi Utomo, Sulistyo Budi Wahyu Illahi Wahyudin Wahyudin Wijaya, Anis Boedi Winfrey Pangestu, Winfrey Yama Hendra, R. Oktav Yudhistira, Muhammad Halley Yuliawati Yunus Yuliawati Yunus Yunie Armiyati Zulhaila, Mila Zuriati