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PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Gunawan Setyabudi, Teguh
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 3 (2024): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i3.371

Abstract

This research aims to examine the influence of managerial ownership, institutional ownership, composition of the independent board of commissioners, audit committee and audit quality on earnings management of mining companies listed on the Indonesian Stock Exchange in 2017-2021. Type of quantitative research. The data source is in the form of company financial reports obtained from the website. The data analysis technique uses multiple linear regression analysis. The research results show that institutional ownership and audit committees have no effect on earnings management, while managerial ownership, independent board of commissioners and audit quality have no effect on company earnings management.