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All Journal EKONOMIKA45
Izza Ersa Hakim
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Economics, Econometrics & Finance

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Literature Review: Pengaruh GCG, Ukuran Perusahaan, Dan Leverage Terhadap Kualitas Laba di Perusahaan Manufaktur Izza Ersa Hakim; Dheo Rimbano; Yuli Nurhayati; Muhammad Syabihi; Bilqis Rihadatul Aisy; Mirandha Maulidia; Cassandra Qarhoma
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4577

Abstract

This study aims to examine the influence of Good Corporate Governance (GCG), firm size, and leverage on earnings quality in manufacturing companies in Indonesia. Using the Systematic Literature Review (SLR) method on 30 relevant journals, the research finds that GCG consistently has a positive impact on earnings quality through mechanisms such as institutional ownership and audit committees, which enhance the transparency and accountability of financial reports. Firm size also contributes positively, as larger companies tend to have better resources and oversight, although external pressures may affect the results. Conversely, leverage negatively influences earnings quality, as financial pressures often lead to earnings manipulation practices. This study provides comprehensive insights into how these three variables interact and influence earnings quality, while also offering recommendations for improving corporate governance practices and sound financial management in the manufacturing sector.
Co-Authors Bilqis Rihadatul Aisy Cassandra Qarhoma Dheo Rimbano Mirandha Maulidia Muhammad Syabihi Yuli Nurhayati