E-JURNAL AKUNTANSI
Vol 27 No 1 (2019)

Pengaruh Good Corporate Governance dan Ukuran Perusahaan Pada Manajemen Laba

I Made Karma Cahyadi (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Made Mertha (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
10 Apr 2019

Abstract

The purpose of this study was to determine the effect of good corporate governance and company size on earnings management in coal mining companies listed on the Indonesia Stock Exchange in 2013 - 2017. The research approach used in this study was a quantitative approach using secondary data. The sampling technique used is non probability sampling with a purposive sampling method. The number of samples used in this study were 40 samples. The analysis technique used is multiple linear regression. Based on the results of the study show that good corporate governance and company size influence earnings management. This research is expected to be able to provide additional empirical studies for further research that examines earnings management and makes a positive contribution to investors and companies in understanding the importance of implementing good corporate governance to reduce earnings management actions. Keywords: Good corporate governance, company size, earnings management.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...