E-Jurnal Akuntansi TSM
Vol. 4 No. 4 (2024): E-Jurnal Akuntansi TSM

THE EFFECT OF CORPORATE GOVERNANCE AND FIRM SIZE ON EARNINGS MANAGEMENT

Wijaya, Deni (Unknown)
Chandra, Santoso (Unknown)

Article Info

Publish Date
23 Jan 2025

Abstract

The purpose of this research is to provide empirical evidence for every investor who wants to invest in a company listed on the Indonesian stock exchange. This study also uses calculations in the form of leverage and company size so that investors can find out which companies are experiencing losses and profits.This research data consists of financial ratios from the financial statements of manufacturing companies that are listed in Indonesia for 3 years 2018 to 2020. This study discusses 7 independent variables and also uses multiple regression models.The results showed that firm size, company losses, board of director, leverage and audit committee tenure had an effect on earnings management while the independent commissioner and managerial ownership have no effect on earning 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 ...