REPOSITORY Umumindonesia2023

Pengaruh Profitabilitas, Good Corporate Govenance dan Ukuran Perusahaan terhadap Manajemen laba.

Dewangga, Ciko · Universitas Islam 45 / UM Indonesia

Abstrak / Ringkasan

The purpose of this study is to find out whether there is an influence or relationship involving profitability, good corporate governance and company size on earnings management in transportation and logistics companies in the 2019-2021 period. The type of research used in this study is comparative causal where the data used is quantitative data. The sampling method used is a purposive sampling method. The samples taken amounted to 36 data, using panel data regression which was processed using Eviews version 12.0. The results of this study conclude that profitability has a significant positive effect on earnings management, then the board of commissioners has a significant negative effect on earnings management. While the board of commissioners is independent, audit committee competence and company size have no effect on earnings management.

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