Manager : Jurnal Ilmu manajemen
Vol. 6 No. 4 (2023): Manager : Jurnal Ilmu Manajemen

The Effect of Institutional Ownership, Independent Board of Commissioners and Audit Committee Good Corporate Governance on Earnings Management

Masruri, M Anwar (Unknown)
Irsyad, Fatih Mohammad (Unknown)
Asvariwangi, Verni (Unknown)

Article Info

Publish Date
30 Nov 2023

Abstract

In this study, corporate governance is measured using institutional ownership, independent board of commissioners and audit committee to see its effect on earnings management as measured using discretionary accruals based on Jones cross sectional, the data used are food and beverage subsector manufacturing companies from 2018 - 2022 with a total sample that matches the predetermined criteria of 55 sample companies, based on the results obtained, it states that institutional ownership has a negative effect on earnings management, while other variables have no effect this can be caused by the number of samples and control variables that have not been added in this study

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Journal Info
Manager : Jurnal Ilmu manajemen
Website

Abbrev

Manager

Publisher

Universitas Ibn Khaldun Bogor

Subject

Education

Description

Jurnal Ilmu Manajemen adalah jurnal program studi manajemen Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor .Jurnal ini sebagai media publikasi karya ilmiah ilmu Manajemen dengan scope Manajemen Sumber Daya Manusia.Manajemen Pemasaran,Manajemen Keuangan,Manajemen ...