<![CDATA[Penelitian ini menguji pengaruh Good Corporate Governance (GCG) dan ukuran perusahaan terhadap manajemen laba pada BUMN di Indonesia dengan pendekatan teori keagenan. Data laporan keuangan dan tata kelola BUMN periode 2018–2022 dianalisis menggunakan regresi linier berganda. Hasil menunjukkan bahwa GCG dan ukuran perusahaan berpengaruh negatif signifikan terhadap manajemen laba. GCG yang kuat, melalui pengawasan dewan komisaris independen dan komite audit, serta ukuran perusahaan besar yang diawasi ketat, mengurangi praktik manipulasi laba. Temuan ini menegaskan pentingnya penerapan GCG dan pengawasan ketat untuk meningkatkan transparansi dan akuntabilitas BUMN, khususnya bagi BUMN kecil yang lebih rentan. Kata Kunci: GCG, Ukuran Perusahaan, Manajemen Laba, BUMN This study examines the influence of Good Corporate Governance (GCG) and firm size on earnings management in State-Owned Enterprises (SOEs) in Indonesia using an agency theory approach. Financial and governance reports of SOEs from the 2018–2022 period were analyzed using multiple linear regression. The results indicate that GCG and firm size have a significant negative effect on earnings management. Strong GCG, through the oversight of independent boards of commissioners and audit committees, as well as the strict monitoring of large firms, reduces earnings manipulation practices. These findings underscore the importance of implementing robust GCG and stringent oversight to enhance transparency and accountability in SOEs, particularly for smaller SOEs that are more vulnerable. Keywords: GCG, Firm Size, Earnings Management, SOEs]]>
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