PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Agnes, Stefi (2019) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether the mechanism of good corporate governance and profitability has an influence on earnings management. The theories used in this study are Agency Theory and Information Asymmetry Theory. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The selection of samples using purposive sampling method with a total sample of 286 samples. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program ver. 21. The results of the research obtained indicate that the variable proportion of independent commissioners and audit committees does not affect earnings management, while profitability variables have a positive effect on earnings management. Keywords: earnings management, profitability, audit committee, board of commissioners independent.

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