PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Sektor Aneka Industri yang Terdaftar di BEI)
| Main Author: | Muhammad, Oddie Putra El Fahmy |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/49966/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/49966/2/BAB%20I.pdf http://eprints.umm.ac.id/49966/3/BAB%20II.pdf http://eprints.umm.ac.id/49966/4/BAB%20III.pdf http://eprints.umm.ac.id/49966/5/BAB%20IV.pdf http://eprints.umm.ac.id/49966/6/BAB%20V.pdf http://eprints.umm.ac.id/49966/7/LAMPIRAN.pdf http://eprints.umm.ac.id/49966/ |
Daftar Isi:
- This study is an associative study which aims to determine the relationship of Good Corporate Governance (GCG) and leverage to earnings management both jointly and partially. In this study, good corporate governance includes independent commissioners, audit committees, and managerial ownership. Leverage is measured using total debt divided by total equity, while earnings management is proxied by the Modified Jones model. The population model in this study was 46 various industrial sector companies listed on the Indonesia Stock Exchange in 2017. Based on the purposive sampling method, 37 companies were obtained as samples. This research uses quantitative methods for annual reports and financial statements of various industrial companies listed on the Indonesia Stock Exchange. Based on the results of this study indicate that good corporate governance and leverage affect earnings management.