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TJHAI FUNG JIN
Trisakti School of Management
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : MEDIA BISNIS

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Tata Kelola Perusahaan, Financial Leverage, Profitabilitas, dan Pengaruhnya terhadap Praktik Manajemen Laba Tjhai Fung Jin
Media Bisnis Vol 15 No 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.1980

Abstract

The purpose of this study is to provide empirical evidence regarding the influence of corporate governance, financial leverage, and profitability towards earnings management. The corporate governance consists of managerial ownership, institutional ownership, and board director size. Samples of this research were selected based on the purposive sampling method and resulted in 29 manufacturing companies listed on Indonesian Stock Exchange during the period of 2017-2021 or total 142 data after outlier test. A total of 142 data were analyzed using multiple linear regression. The results of this research show that board director size has significant negative influence on earnings management. The company who has more directors, it shows a good corporate governance and affect on decreasing earnings management pratice. Other variables such as managerial ownership, institutional ownership, financial leverage, and profitability have no influence on earnings management.
Tata Kelola Perusahaan, Financial Leverage, Profitabilitas, dan Pengaruhnya terhadap Praktik Manajemen Laba Tjhai Fung Jin
Media Bisnis Vol. 15 No. 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.1980

Abstract

The purpose of this study is to provide empirical evidence regarding the influence of corporate governance, financial leverage, and profitability towards earnings management. The corporate governance consists of managerial ownership, institutional ownership, and board director size. Samples of this research were selected based on the purposive sampling method and resulted in 29 manufacturing companies listed on Indonesian Stock Exchange during the period of 2017-2021 or total 142 data after outlier test. A total of 142 data were analyzed using multiple linear regression. The results of this research show that board director size has significant negative influence on earnings management. The company who has more directors, it shows a good corporate governance and affect on decreasing earnings management pratice. Other variables such as managerial ownership, institutional ownership, financial leverage, and profitability have no influence on earnings management.
Co-Authors Agustinus Sri Wahyudi Allbestin Primalestari ARWINA KARMUDIANDRI Ellysia Millenia Felicia Angelica IGNATIA MARIA SANIAMISHA Julisar Surjadi Keren Kartini Juanda Marlyn Meliantha RICKY A. MULYANA VITA BRILIANA