PENGARUH TATA KELOLA PERUSAHAAN DAN KEPEMILIKAN SAHAM OLEH DIREKSI TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2017-2019)

Leonardo Butarbutar (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Etna Nur Afri Yuyetta (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)

Diponegoro Journal of Accounting
Volume 10, Nomor 4, Tahun 2021

This research aims to examine the effect of corporate governance and director share ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 variabel used in the examination are board independence, board gender diversity, director share ownership and audit committee as the independence variables, also earnings management as the dependent variable. This research used manufacturing companies during the 2017-2019 with a total sample is 291 samples. Sample based on purposive sampling method that follows certain criterias. Multiple regression analysis is the analysis method used in this research. The result of this research indicates that board independence, board gender diversity, director share ownership and audit committee has a significant negative effect on earnings management.