PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA

  • Muhammad Deby Rizki
  • Suwitho

Abstract

This research aimed to find out the effect of good corporate governance and leverage on earnings management. Good corporate governance was proxy with an independent commissionaire, institutional ownership, audit committee, board of directors; and leverage was proxy with debt to assets ratio (DAR). This research was quantitative. The research sample used a purposive sampling method, namely, a sample selection with criteria given. The research sample collection method obtained 8 samples from 10 pharmaceutical companies listed on Indonesia Stock Exchange (IDX) in the 2015-2019 period. Furthermore, this research used multiple linear regressions analysis methods with the SPSS program 25 version. Moreover, the research result showed that the independent commissioner did not have any significant effect on the earning management, the institutional ownership had a significant effect on the earning management, meanwhile, the audit committee did not have any significant effect on the earning management, on the other hand, the board of director had a significant effect on the earning management, debt to assets ratio did not affect the earnings management.

Published
2022-10-31