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All Journal Jurnal Arrabona Jurnal Manajemen dan Bisnis JAKPI Interdisciplinary Journal of Advanced Research and Innovation Jurnal Teologi Rai
Novianti, Nunuk
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Interdisciplinary Journal of Advanced Research and Innovation

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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 Adhari, Ahmad Sugiarto Elloni Shenurti Febianingsih, Ani Pinory, Clara Mayvinestania Sabrina Wijaya, Indra Wulandari, Dwiwahjuni