PENGARUH CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP EARNINGS MANAGEMENT

Monica Giovani, Agustin Ekadjaja (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 2, No 3 (2020): Juli 2020

This thesis was made with the aim to examine the effect of corporate governance and firm size on earnings management. This study uses 44 data samples of consumer goods industry and miscellaneous industry listed on the Indonesia Stock Exchange from 2016-2018. This study uses Microsoft Office 365, IBM SPSS Statistics V21.0 and Eviews 9.0 software to process data. The results obtained in this study, namely firm size has a significant and positive influence on earnings management while corporate governance has insignificant influence on earnings management.