Jurnal Riset Ekonomi dan Akuntansi
Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI

Pengaruh Financial Distress dan Good Corporate Governance terhadap Manajemen Laba

Eka Sulistia Minarti (Unknown)
Suwarno Suwarno (Unknown)

Article Info

Publish Date
18 Sep 2024

Abstract

This research aims to examine the effect of financial distress and good corporate governance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sampling method used was a purposive sampling method based on predetermined criteria. The samples used in this research were 60 samples from manufacturing companies period 2022. The results of this research show that the variables financial distress, institutional ownership, and audit committee have no effect on earnings management. Meanwhile, managerial ownership has a negative effect on earnings management.

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Journal Info
Jurnal Riset Ekonomi dan Akuntansi
Website

Abbrev

JREA

Publisher

INSTITUT TEKNOLOGI DAN BISNIS SEMARANG

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Topik dalam Jurnal ini berkaitan dengan aspek apapun dari Ekonomi, namun tidak terbatas pada topik berikut : Ekonomi , Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...