E-Jurnal Akuntansi TSM
Vol 1 No 2 (2021): E-Jurnal Akuntansi TSM

PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE QUALITY TERHADAP MANAJEMEN LABA

FERRY SUHARDJO (Trisakti School of Management)
MICHELLE CESRYN (Trisakti School of Management)

Article Info

Publish Date
30 Jun 2021

Abstract

The purpose of this research is to obtain empirical evidence and to analyze the effect of form size, leverage, firm age, corporate governance quality, growth and profitability on earnings management. The population of this research are non-financial companies that listed in Indonesia Stock Exchange (IDX) during the period of 2017-2019. The sample used in this study are 573 data from 193 non-financial companies that has been listed in Indonesia Stock Exchange (IDX)selected using by purposive sampling method. In this study, the hypotheses were tested and analyzed by purposive sampling method with Statistical Product and Service Solution (IBM SPSS) application tool. The result of this research indicate that the variable growth have influence on earnings management, while the variable of firm size, leverage, firm age, corporate governance quality, profitability have no influence on earnings management

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...