Mekanisme GCG dan leverage terhadap manajemen laba pada sektor manufaktur

  • Hildah Hildah Fakultas Ekonomi, Universitas Islam Attahiriyah Jakarta, Indonesia
  • Santi Retno Sari Fakultas Ekonomi, Universitas Islam Attahiriyah Jakarta, Indonesia

Keywords: Good Corporate Governance, Audit Committee, Board of Directors, Independent Commisioners, Leverage, Earnings Management

Abstract

This study aims to provide empirical evidence regarding the effect of Good Corporate Governance and Leverage on Earnings Management. The object of this research is Manufacturing companies registered in IDX for the period 2012-2016 using purposive sampling techniques in data collection. Testing the hypothesis of the study using panel data regression analysis techniques with E-Views 8. The findings in this study that all variables can have a direct effect on earnings management. Also, the Audit Committee, the Board of Directors and Leverage cannot influence earnings management, while the Independent Commissioner has a significant effect on earnings management. Practical implications can be found in this article.

Downloads

Download data is not yet available.
Published
2018-12-22
How to Cite
Hildah, H., & Sari, S. (2018). Mekanisme GCG dan leverage terhadap manajemen laba pada sektor manufaktur. Jurnal Manajemen Strategi Dan Aplikasi Bisnis, 1(1), 89 -. Retrieved from https://ejournal.imperiuminstitute.org/index.php/JMSAB/article/view/81
Section
Research Articles