ANALISIS PENGARUH DIMENSI GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Muttaqien Muttaqien
muhammad lutfi (STIE LHOKSEUMAWE)

JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Vol. 8 No. 2 (2022): Jurnal Akuntansi dan Pembangunan

The purpose of this study was to examine the effect of good corporate governance and leverage on earnings management. The object of this research is a banking company listed on the Indonesia Stock Exchange for the period 2018-2020. The sample in this study are banking companies listed on the Indonesia Stock Exchange for the period 20182020. The results showed that good corporate governance proxied by Institutional Ownership, Board Size, Audit Committee, Proportion of Independent Commissioners and Leverage together did not significantly affect Earnings Management. Partially institutional ownership has a significant effect on Earnings Management, but Board Size, Audit Committee, Proportion of Independent Commissioners and Leverage partially have no significant effect on Earnings Management. Keywords: earnings management, good corporate governance, institutional ownership, board size, audit committee, proportion of the board of commissioners, leverage