Pengaruh Good Corporate Governance, Cash Flow, dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Sub Sektor Pertambangan Batu Bara Yang Terdaftar di BEI 2016-2018
| Main Authors: | Firdayanti, Silfi Wahyu, Salim, Muhammad Agus, Priyono, Achmad Agus |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
UNIVERSITAS ISLAM MALANG
, 2020
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| Online Access: |
http://riset.unisma.ac.id/index.php/jrm/article/view/7675 http://riset.unisma.ac.id/index.php/jrm/article/view/7675/6189 |
Daftar Isi:
- AbstaractThis study was conducted to examine the effect of Good Corporate Govrernance, Cash Flow and Profitability on earning management in coal mining sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018. The population used in this study is coal mining sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. The sampling method is purposivesampling in accordance with predertemined criteria. The number of samples in 12 companies. The data in this study use multiple linier regression, classicl assumption and hypothesis test.The results of this study indicate that Good Corporate Governance with the proxy of the Independent Board of Commissioners has a significant negative effect on earning management, cash flow has a significant negative effect on earning management and profitability with a proxy on retun on asset has a significant positive effect on earning management. Keywords: Good Corporate Governance, Cash Flow, Profitability, Earning Management