Pengaruh Good Corporate Governance, Financial Distress Dan Ukuran Perusahaan Terhadap Manajemen Laba
Abstract views: 5670
,
PDF (Bahasa Indonesia) downloads: 5305
Abstract
This study aims to determine the effect of Good Corporate Governance, Financial Distress and Company Size on earnings management calculated using discretionary accruals. This type of research is a quantitative description research. This research uses purposive sampling method as a method of selecting samples. The population in this study were all 10 pharmaceutical companies listed on the Indonesia Stock Exchange (BEI). Based on predetermined criteria, there are 7 companies with an observation period of 5 years from 2015-2019. Hypothesis testing in this study uses multiple regression analysis techniques. The results of this study indicate that Good Corporate Governance has no significant effect on earnings management, financial distress has no significant effect on earnings management and firm size has no significant effect on earnings management.
References
Agoes, S., & Ardana, I. C. (2009). Good Corporate Governance (GCG). Etika Bisnis Dan Profesi, 104.
Antikasari, T. W. (2017). Memprediksi Financial Distress Dengan Binary Logit Regression Perusahaan Telekomunikasi. 21(040), 265–275.
Ariesanti, dahniar dwi. (2014). Pengaruh Mekanisme Good Corporate Governance Dan Financial Distress Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2014). https://doi.org/10.1038/132817a0
Chairunesia, W., Sutra, P. R., & Wahyudi, S. M. (2018). Pengaruh Good Corporate Governance Dan Financial Distress Terhadap Manajemen Laba Pada Perusahaan Indonesia Yang Masuk Dalam Asean Corporate Governance Scorecard.JurnalProfita,11(2),232.https://doi.org/10.22441/profita 2018.v11.02.006
Eka Putra, F., & Kusumaningtyas, R. (2019). Pengaruh Corporate Governance Terhadap Manajemen Laba pada Perusahaan Dasar Dan Kimia Periode 2013- 2016. Jurnal Akuntansi Unesa, 7(1).
Ermayanti, D. (2011). Rasio Keuangan Dalam Memprediksi Kondisi Keuangan. Akuntansi. Retrieved from rasio-keuangan-dalam- memprediksi-kondisi-keuangan/
Ermayanti, D. (2016). Pengungkapan sosial, diversifikasi perusahaan, dan kompensasi bonus terhadap manajemen laba pada perusahaan manufaktur di bei. XX(01), 70–85.
Fathonah, A. N. (2017). Pengaruh Penerapan Good Corporate Governance Terhadap Financial Distress. Jurnal Ilmiah Akuntansi, 1(2), 133–150. https://doi.org/10.23887/jia.v1i2.9989
Kurnia, F. E., & Suaidah, Y. M. (2019). Pengaruh Praktik Good Corporate Governance, Ukuran Perusahaan Dan Profitabilitas Terhadap Manajemen Laba.
Mahawyahrti, P. T., Ayu, I. G., & Budiasih, N. (2016). Perusahaan Pada Manajemen Laba Asymmetry Information , Leverage And Firm Size On Earning Management. 11(2), 100–110.
Melania, V. (2019). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan dengan Manajemen Laba Sebagai Variabel Intervening Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia. 1–15. Retrieved from https://osf.io/preprints/inarxiv/ejvfa/
Nuryana, Y., & Surjandari, D. A. (2019). The Effect of Good CorporateNuryana, Y., & Surjandari, D. A. (2019). The Effect of Good Corporate Governance. Jurnal Ekonomi, 19(1), 26–39. Governance. Jurnal Ekonomi, 19(1), 26–39.
Pagalung. (2011). Terhadap Manajemen Laba Perusahaan Manufaktur Indonesia. Terhadap Manajemen Laba Perusahaan Manufaktur Indonesia, 8(1), 43–54.
Saraswati, R., Sulistyo, S., & Mustikowati, R. (2016). Pengaruh Good Corporate Governance dan Financial Distress Terhadap Manajemen Laba (Studi Kasus pada Perbankan yang Listing di Bursa Efek Indonesia Periode 2011-2014). Jurnal Riset Mahasiswa Akuntansi Unikama, 4(1).
Suaidah, Yuniep Mujati, dan L. P. U. (2016). Pengaruh Mekanisme Good Corporate Governance dan Profitabilitas Terhadap Manajemen Laba. The New Oxford Shakespeare: Modern Critical Edition, 20(2), 2448–2453. https://doi.org/10.1093/oseo/instance.00209156
Sugiyono. (2018). Metode Penelitian Kuantitatif , Kualitatif , Dan R&D. Bandung: ALFABETA.
Sulistyanto, S. (2018). Manajemen Laba Teori dan Model Empiris (II; A. Listyandari, Ed.). JAKARTA: PT Grasindo.
Wayan, N., Arwinda, K., Kt, N., & Merkusiwati, L. A. (2014). Pengaruh Mekanisme Corporate Governance , Likuiditas , Leverage , Dan Ukuran Perusahaan Pada Financial Distress. 1, 93–106.
widyaningsih. (2017). Analisis Pengaruh Corporate Governance Terhadap. Jurnal Nominal, 2, 1–11.
Authors who publish with this journal agree to the following terms:
- Copyright on any article is retained by the author(s).
- The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License
