Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Manager : Jurnal Ilmu manajemen
Irsyad, Fatih Mohammad
Unknown Affiliation
Education

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

Found 1 Documents
Search

 1 
The Effect of Institutional Ownership, Independent Board of Commissioners and Audit Committee Good Corporate Governance on Earnings Management Masruri, M Anwar; Irsyad, Fatih Mohammad; Asvariwangi, Verni
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 4 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In this study, corporate governance is measured using institutional ownership, independent board of commissioners and audit committee to see its effect on earnings management as measured using discretionary accruals based on Jones cross sectional, the data used are food and beverage subsector manufacturing companies from 2018 - 2022 with a total sample that matches the predetermined criteria of 55 sample companies, based on the results obtained, it states that institutional ownership has a negative effect on earnings management, while other variables have no effect this can be caused by the number of samples and control variables that have not been added in this study
Co-Authors Masruri, M Anwar Verni Asvariwangi