Pengaruh Corporate Governance dan Intellectual Capital Terhadap Manajemen Laba

Afandi, Muh Dimas (2023) Pengaruh Corporate Governance dan Intellectual Capital Terhadap Manajemen Laba. Sarjana (S1) thesis, Universitas Islam 45.

	Text PENDAHULUAN.pdf Download (4MB)
	Text BAB I.pdf Download (205kB)
	Text BAB II.pdf Restricted to Repository staff only Download (286kB) | Request a copy
	Text BAB III.pdf Restricted to Repository staff only Download (251kB) | Request a copy
	Text BAB IV.pdf Restricted to Repository staff only Download (318kB) | Request a copy
	Text BAB V.pdf Download (128kB)
	Text Daftar Pustaka.pdf Download (198kB)

Abstract

This research aims to determine the influence of corporate governance and intellectual capital on earnings management. The research method used in this research is quantitative with the population in this research being banking companies listed on the Indonesia Stock Exchange (BEI) in the observation period from 2019 to 2022. The sampling technique in this research uses the purposive sampling method or sampling technique. samples determined using certain conditions. Based on the purposive sampling method, 48 data samples were obtained in this study. In this study, the data used is secondary data sourced from the company's annual report using multiple regression analysis methods and analytical tools, namely the IBM SPSS Statistics 25 program. Based on the results of statistical tests, managerial ownership and intellectual capital variables have a significant negative effect on earnings management, ownership variables institutional has a significant positive effect on earnings management, while the independent commissioner and audit committee variables have no effect on earnings management. It is recommended that further research add other proxies to corporate governance or add other variables to get better results

Actions (login required)

View Item