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Ai Nurhasanah
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Economics, Econometrics & Finance

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THE EFFECT OF BOARD STRUCTURE ON EARNING MANAGEMENT Kuncorosidi Kuncorosidi; Nunik Nurmalasari; Ai Nurhasanah
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 19 No. 01 (2023): Maret
Publisher : STIESA Press

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Abstract

Earnings management is a decision taken by company management to increase current reported earnings without corresponding growth in the company's long-term profits. Earnings management in a company can be minimized by the existence of a Good Corporate Governance (GCG), so that the quality of financial statements is better. Corporate Governance as a monitoring system is a strategic mechanism to strengthen or improve organizational legitimacy.The purpose of this study was to obtain empirical evidence of the effect of Board Structure e on earnings management. The independent variables in this study are board size, cross directorship, and board monitoring committee. This study uses BUMN companies listed on the Indonesia Stock Exchange (IDX) during 2020 to 2021. The sample used in this study is 21 company data using the purposive sampling method. This study uses EViews version 12 in data processing. This study uses multiple regression methods to determine the effect of the independent variables on the dependent variable. The results of this study indicate that the variable cross directorship has a negative effect on earnings management meanwhile the board size and board monitoring committee have no effect on earnings management.
Co-Authors Kuncorosidi Kuncorosidi Nunik Nurmalasari