Michal Wasserbauer
University of Life Science Prague, Kamycka

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The Effect of Corporate Governance on Profit Management Michal Wasserbauer
Greenation International Journal of Tourism and Management Vol. 1 No. 1 (2023): (GIJTM) Greenation International Journal of Tourism and Management (March - May
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijtm.v1i1.18

Abstract

This study aims to determine the effect of corporate governance as measured by an independent board of commissioners, board size of managerial ownership and board diversity on earnings management . The collection used the purposive sampling method so that a total of 58 JII and NON JII companies were obtained for the 2014-2017 period. The data analysis technique used in this study was a quantitative method, then the data was classified into certain categories and with certain tables, in this study using the application STATA 12 . The results of this study indicate that there are factors that can predict the occurrence of earnings management in a company with an independent board of commissioners, board size, managerial ownership, and board diversity in both companies listed on JII and non-JII.