The Effect of Corporate Governance Mechanisms on Earnings Management in Manufacturing Companies Listed on the Indonesia Stock Exchange
Dublin Core
Title
The Effect of Corporate Governance Mechanisms on Earnings Management in Manufacturing Companies Listed on the Indonesia Stock Exchange
Subject
IDX, Corporate Governance, Earnings Management
Description
Earnings management is an action taken from the choice of several accounting policies that exist in the company to achieve certain goals. The corporate governance mechanism is a good governance system as a system that regulates the relationship between the role of the board of commissioners, the role of directors, shareholders and other stakeholders. One of the world's failures to create a healthy, clean and responsible business life is earnings management. This study aims to find out more about earnings management in manufacturing companies listed on the Indonesia StockExchange. The type of research used is explanatory. The research population is Manufacturing companies listed on the Indonesia Stock Exchange as many as 296 companies. The results of the study are the independence of the board of commissioners, managerial ownership, institutional ownership and audit committee competence have a negative effect on earnings management
Creator
Andjast Pratama Putra1*, Nuryaman2
Source
https://dinastipub.org/DIJEFA/article/view/3451/2341
Publisher
Widyatama University
Date
November 2024
Contributor
andjastpratama22@gmail.com
Format
PDF
Language
English
Type
Text
Files
Collection
Citation
Andjast Pratama Putra1*, Nuryaman2, “The Effect of Corporate Governance Mechanisms on Earnings Management in Manufacturing Companies Listed on the Indonesia Stock Exchange,” Repository Horizon University Indonesia, accessed February 5, 2025, https://repository.horizon.ac.id/items/show/6425.