Pengaruh Good Corporate Governance, Firm Size, Dan Auditor Switching Terhadap Earning Management

Jurnal Paradigma Akuntansi
Vol. 4 No. 2 (2022): April 2022

The purpose of the research was to analysis the effect of good corporate governance, firm size,and auditor switching toward earning management. The sample in this research were 75 datafrom 32 the manufacturing company of consumer goods industry listed on the Indonesia StockExchange (IDX) in the period 2017-2019. The sampling method used purposive sampling withfive criterias. Analysis of the data used in this study with multiple linear regression analyses. TheData is analyzed by using the Statistical Product and Service Solution 25 (SPSS 25). The resultsshowed that good corporate governance, firm size, dan auditor switching have no significanteffect on earning management. The implication of this study is the company need to evaluate allmanagement activities periodically and set the policy.