PENGARUH PRAKTIK GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA
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How to Cite

Sari, F. E., & Suidah, Y. M. (2019). PENGARUH PRAKTIK GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA. SNEB : Seminar Nasional Ekonomi Dan Bisnis Dewantara, 1(1), 137-140. https://doi.org/10.26533/sneb.v1i1.421

Abstract

The research’s purpose was to find out the influence of good corporate governance, firm size and profitability to earning management meansured by discretionary accruals. In agency theory, the problem of agency appears because of opportunistic behavior from the agent, which is the management’s behavior for maximizing their own welfare which is ini contrast with the principal’s interest. Managers have intension to choose and apply accounting method that can slow their good performance to get some bonus from the principal, the intentionally chosen method by management was known as earnings management. This research was quantitative descriptive. This research based on purposive sampling method. The populations of this research used retail companies listed on the Indonesia Stock Exchange (IDX) of 23 Companies. Through the defined criteria, selected a sample of 8 companies with 5 years observation from 2014-2018. Hypotesis in this research were tested by multiple regression analysis Based on the analysis, it is shown that good corporate governance does not influence earning management, firm size does not influence earning management, and profitability influence earning management.
https://doi.org/10.26533/sneb.v1i1.421
PDF (Bahasa Indonesia)

References

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