Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal Economic Business Innovation
Aprilia Yulianti, Sisi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Good Corporate Governace, Dividend Policy, and Leverage As Determinants Of Earning Management Ika Sulistyawati, Ardiani; Aprilia Yulianti, Sisi
Journal Economic Business Innovation Vol. 1 No. 1 (2024): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i1.3

Abstract

This study aims to examine the impact of Good Corporate Governance, represented by the variables of institutional ownership, managerial ownership, audit committee, independent board of commissioners, dividend policy, and leverage, on earnings management in chemical sub-sector companies on the ISE update in 2020-2023. The results show that the majority of Good Corporate Governance factors have no significant effect, except leverage. The theoretical implications highlight the importance of non-GCG factors in understanding earnings management practices. The benefit is that these results can help companies to better understand what factors really influence earnings management practices, so they can optimize managerial strategies and decision making
Co-Authors Ardiani Ika Sulistyawati