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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS
Maharani Karisma Wandani
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Decision Sciences, Operations Research & Management

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, KINERJA PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan Consumer Goods yang Tercatat di Bursa Efek Indonesia Periode 2016-2020) Maharani Karisma Wandani; Triyono Triyono
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.069 KB) | DOI: 10.34308/eqien.v11i1.871

Abstract

The purpose of this study was to examine the effect of good corporate governance mechanisms, firm performance and firm size on earnings management. The population in this study are consumer goods companies listed on the Indonesian stock exchange for the 2016-2020 period. The sample was determined using the purposive sampling method, so that with the four predetermined sample criteria, there were 33 companies. Hypothesis testing is done by using multiple regression analysis method. The test results show that only (H5) has a significant effect on earnings management.
Co-Authors Triyono Triyono