<![CDATA[This study aims to determine the effect of corporate governance as measured by an independent board of commissioners, board size of managerial ownership and board diversity on earnings management . The collection used the purposive sampling method so that a total of 58 JII and NON JII companies were obtained for the 2014-2017 period. The data analysis technique used in this study was a quantitative method, then the data was classified into certain categories and with certain tables, in this study using the application STATA 12 . The results of this study indicate that there are factors that can predict the occurrence of earnings management in a company with an independent board of commissioners, board size, managerial ownership, and board diversity in both companies listed on JII and non-JII.]]>
Copyrights © 2023
