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All Journal Jurnal Paradigma Akuntansi
Fabian Aprilio
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Economics, Econometrics & Finance Social Sciences

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PENGARUH BOARD INDEPENDENCE, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT Fabian Aprilio; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25132

Abstract

This study aims to determine the effect of board independence ( KOMI ), leverage ( DAR ), firm size ( FSIZE ) on earning management. This research method is qualitative with secondary data sources, namely annual reports published by companies listed on the Indonesia Stock Exchange (www.idx.co.id) and company websites during the 2017-2020period. In this study, the sampling technique used purposive sampling. The total number of valid samples is 100 companies. The results showed that there was a negative and significant effect between KOMI on earning management, DAR had no affect on earning management , FSIZE had a positive and significant effect on earning management.
Co-Authors Linda Santioso