Institusion
Universitas Katolik Musi Charitas
Author
Saputra, Yuan Pratama Widy
Subject
H Social Sciences (General)
Datestamp
2022-07-26 08:01:31
Abstract :
This study aims to determine the effect of good corporate governance on earnings
management. The population in this study is a banking company in Indonesia
Stock Exchange (IDX) which publishes financial statements of the period 2013-
2014, with a total sample of 26 companies. Sampling method using purposive
sampling. The independent variables used in this study are managerial ownership,
independent board of commissioner, and audit committee. Dependent variable in
this research is earnings management. Based on hypothesis testing with multiple
linear regression method using SPSS version 23 program obtained the result that
hypothesis rejected, indicating that good corporate governance as measured by
managerial ownership, independent board of commissioner, and audit committee
have no effect to earnings management.
Keywords : good corporate governance, independent board of commissioners, managerial ownership, audit committee, and earnings management