Pengaruh Corporate Governance dan Intellectual Capital Terhadap Manajemen Laba
Afandi, Muh Dimas · Universitas Islam 45 / UM Indonesia
Abstrak / Ringkasan
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
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Literatur Lain dari Universitas Islam 45 / UM Indonesia
Pengaruh Corporate Governance dan Intellectual Capital Terhadap Manajemen Laba
Afandi, Muh Dimas · 2023
Pengaruh Ukuran Perusahaan, Leverage, Dan Good Corporate Governance Terhadap Manajemen Laba
Nurhayati, Sri · 2022
Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Konstruksi dan Bangunan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2021.
Lestari, Retno Ayu · 2023
Pengaruh Ukuran KAP, Audit Tenure, Kompleksitas Operasi, dan Corporate Sustainable Management Terhadap Audit Report Lag
Anggraini, Resdiana Dewi · 2023
Pengaruh Mekanisme Corporate Governance Terhadap Carbon Emission Disclosure
Yuliani, Sri Rahayu · 2023
The Effect of Tax Avoidance, Company Size, and Good Corporate Governance on the Cost of Debt
Fajarwati, Diana · 2023
Pengaruh Profitabilitas, Good Corporate Govenance dan Ukuran Perusahaan terhadap Manajemen laba.
Dewangga, Ciko · 2023
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Literatur Terbaru yang Relevan
Pengaruh Corporate Governance dan Intellectual Capital Terhadap Manajemen Laba
Afandi, Muh Dimas · 2023
Pengaruh Ukuran Perusahaan, Leverage, Dan Good Corporate Governance Terhadap Manajemen Laba
Nurhayati, Sri · 2022
Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Konstruksi dan Bangunan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2021.
Lestari, Retno Ayu · 2023
Pengaruh Ukuran KAP, Audit Tenure, Kompleksitas Operasi, dan Corporate Sustainable Management Terhadap Audit Report Lag
Anggraini, Resdiana Dewi · 2023
Pengaruh Mekanisme Corporate Governance Terhadap Carbon Emission Disclosure
Yuliani, Sri Rahayu · 2023
The Effect of Tax Avoidance, Company Size, and Good Corporate Governance on the Cost of Debt
Fajarwati, Diana · 2023
Enhancing corporate quality information systems through data type mapping and information processing algorithms in the digital transformation era
Irmawati Irmawati; Muhammad Faisal · 2026
Human Capital Management Strategy And Human Resources Changing Nature
Suhairi, Suhairi; Rahmadhani, Sri; Lestari, Annio Indah; Rahma, Sri · 2020