Pengaruh GCG dan Kecakapan Manajerial terhadap Praktik Manajemen Laba pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2018-2022

Putri, Gesty Swari (2024) Pengaruh GCG dan Kecakapan Manajerial terhadap Praktik Manajemen Laba pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2018-2022. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the influence of GCG with indicators (independent board of commissioners and managerial ownership) and managerial skills on earnings management. The data used is secondary data. The population in this research is State-Owned Enterprises (BUMN) listed on the Indonesian Stock Exchange (BEI) in 2018-2022. The sample was selected using a purposive sampling technique, and 21 companies were obtained with a total of 105 samples. Hypothesis testing was carried out using multiple linear regression analysis. The results of this research show that an independent board of commissioners has no effect on earnings management, managerial ownership has a positive effect on earnings management, and managerial skills have a negative effect on earnings management.

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