PENGARUH PENERAPAN MEKANISME GCG DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG LISTING DI BURSA EFEK INDONESIA
| Main Author: | Khairatunnisak, Khairatunnisak |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/47183/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/47183/2/BAB%20I.pdf http://eprints.umm.ac.id/47183/3/BAB%20II.pdf http://eprints.umm.ac.id/47183/4/BAB%20III.pdf http://eprints.umm.ac.id/47183/5/BAB%20IV.pdf http://eprints.umm.ac.id/47183/6/BAB%20V.pdf http://eprints.umm.ac.id/47183/7/LAMPIRAN.pdf http://eprints.umm.ac.id/47183/ |
Daftar Isi:
- This study aims to examine the effect of Good Corporate Governance (GCG) and company size on earnings management in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2017. The sample used in this study was mining sector companies with purposive sampling as a sample selection method and obtained 35 companies used in this study. The hypothesis testing method in this study uses Warp.PLS. The results showed that good corporate governance has a positive effect on earnings management and firm size also has a positive effect on earnings management with the P value above 0.01 and beta coefficients above 0.