PENGARUH MANAJEMEN INVENTORY, LEVERAGE DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Abstract

This research was conducted at manufacturing companies incorporated in the Indonesia Stock Exchange (IDX) in the 2014-2017 period. The purpose of this study is to examine and analyze the effect of inventory, leverage, institutional ownership, managerial ownership, board of commissioners and audit committees on earnings management in annual reports of companies incorporated in the Indonesia Stock Exchange (IDX) for the 2014-2017 period. The type of data used in this study is quantitative data. While the data sources used by researchers are secondary data. The data collection method used in the research is to sort out the financial statements of the data the researcher needs and a summary of the company's performance in accordance with the data needs that the researcher needs. All variables have different results. The results of the study show that inventory variables affect earnings management, leverage does not affect earnings management, institutional ownership influences earnings management, managerial ownership does not affect earnings management, commissioners influence earnings management and audit committees have no effect on earnings management.
Keywords: inventory, leverage, good corporate governance, earming management