Articlediamond2019

THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

Mayasari Mayasari · Ayu Yuliandini · Intan Indah Permatasari

13 citations0/0 files storedJurnal Akuntansi Trisakti

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.

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2020PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE DAN TAX PLANNING TERHADAP MANAJEMEN LABA

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