Jurnal Akuntansi Trisakti
Vol. 6 No. 1 (2019): Februari

THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

Mayasari Mayasari (Fakultas Ekonomi dan Bisnis Universitas Trisakti)
Ayu Yuliandini (Fakultas Ekonomi dan Bisnis Universitas Trisakti)
Intan Indah Permatasari (Fakultas Ekonomi dan Bisnis Universitas Trisakti)

Article Info

Publish Date
16 Aug 2019

Abstract

The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.

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Journal Info
Jurnal Akuntansi Trisakti
Website

Abbrev

jat

Publisher

Universitas Trisakti

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Trisakti (JAT) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB). And its an Open Access Journal. Since 2019, JAT changed from E-Journal to OJS. Start from 2014, JAT publications frequency is twice a year, in February and September. The aim of Jurnal Akuntansi ...