Pengaruh Good Corporate Governance Dan Konservatisme Akuntansi Terhadap Manajemen Laba

  • Sri Maryati Universitas Sriwijaya
  • Yusnaini Yusnaini Universitas Sriwijaya
  • Arif Dwiantoro Universitas Sriwijaya
DOI: https://doi.org/10.35315/jbe.v29i1.9014

Abstract

The purpose of this study to empirically examine the Effect of Good Corporate Governance and Accounting Conservatism on Earnings Management. Good Corporate Governance in this study includes the audit committee, the size of the board of commissioners, managerial ownership. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 and the sample was selected using a purposive sampling technique, obtained as many as 50 companies that meet the criteria. The data were analyzed using multiple linear regression analysis using the SPSS 25 program. The results showed that the audit committee had no effect on earnings management, but the size of the board of commissioners, managerial ownership, and accounting conservatism had an effect on earnings management

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