Pengaruh Ukuran Perusahaan, Leverage, Dan Good Corporate Governance Terhadap Manajemen Laba

Nurhayati, Sri (2022) Pengaruh Ukuran Perusahaan, Leverage, Dan Good Corporate Governance Terhadap Manajemen Laba. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

ABSTRACT The purpose of this study was to determine the effect of firm size, leverage and good corporate governance (audit committee, independent commissioner and institutional ownership) on earnings management in State-Owned Enterprises listed on the Indonesia Stock Exchange (IDX). for 2018-2020. . The research method uses multiple linear regression analysis. The data used are the financial statements and annual reports of SOEs on the Indonesia Stock Exchange (IDX) 2018-2020. Determine the use of the sample by using the purposive sampling method. The sample consists of 66 data from 22 public companies. The data is processed with SPSS version 25. The results of this study indicate that firm size and leverage have a positive effect on earnings management. In the case of the Audit Committee, independent commissioners and institutional ownership have a negative impact on earnings management. Keywords: firm size, leverage, good corporate governance, audit committee, independent commissioner and institutional ownership, BEI, BUMN

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