Pengaruh Kekuatan Pasar Dan Persaingan Industri Terhadap Hubungan Tata Kelola Perusahaan Dan Manajemen Laba
| Main Authors: | Alexandra, Cindy, Eriandani, Rizky |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret
, 2022
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| Subjects: | |
| Online Access: |
http://repository.ubaya.ac.id/42050/ https://jab.fe.uns.ac.id/index.php/jab/article/view/692 |
Daftar Isi:
- This study examines how market forces and industry competition affect the correlation between corporate governance and earnings management. The test breaks the sample based on market forces and industry competition. The research sample uses non-financial companies listed on the Indonesia Stock Exchange (IDX) throughout the 2018-2020 period. The results of this study state that when market power is high, earnings management is low, while industrial competition does not affect earnings management. In its influence on the relationship between good corporate governance and earnings management, only market power have an influence so that only market power cause the inconsistency.