E-Jurnal Akuntansi TSM
Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM

PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN DIREKSI WANITA PADA MANAJEMEN LABA

JULIEYANTI LIEBRIDA (Trisakti School of Management)
MARIA MARIA (Trisakti School of Management)

Article Info

Publish Date
30 Sep 2022

Abstract

This study aims to obtain empirical evidence and analyze factors that affecting earnings management. The independent variables tested in this study were board size, independent audit committee, managerial ownership, firm size, leverage, firm growth, institutional ownership, and female directors. This research uses manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020 and the number of research samples is 199 companies with a total of 357 research dat.a The results of this research are firm growth has an effect 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 ...