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p-Index From 2020 - 2025
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All Journal Journal of Culture Accounting and Auditing
Ma'rifah, Fitriani
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Konservatisme Akuntansi dan Good Corporate Governance Terhadap Manajemen Laba Ma'rifah, Fitriani; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9070

Abstract

This research aims to examine the influence of accounting conservatism and Good Corporate Governance as a proxy for institutional ownership, independent commissioners and managerial ownership on earnings management. The sample selection in this study used a purposive sampling method from manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2020-2021. The sample for this research was 81 companies. In this study, SmartPLS 4.0.9.4 software was used. The PLS test results of this research show that accounting conservatism has a significant effect on earnings management, while Good Corporate Governance as a proxy for institutional ownership, independent commissioners and managerial ownership has no effect on earnings management.
Co-Authors Suwarno Suwarno