Analisis Pengaruh Good Corporate Governance Terhadap Creative Accounting Behaviour Dalam Perekayasaan Pelaporan Keuangan

Alvernia, Calista (2023) Analisis Pengaruh Good Corporate Governance Terhadap Creative Accounting Behaviour Dalam Perekayasaan Pelaporan Keuangan. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the effect GCG mechanisms, represented by audit committees, independent commissioners, managerial ownership, and institutional ownership on creative accounting behaviour represented by earnings management. This research used secondary data. The population in this study are property and real estate sector companies listed in Indonesia Stock Exchange during the 2019-2021 research period. The sampling technique used is non-probability sampling with purposive sampling method. The research population is 85 companies and 119 samples. The hypothesis test is performed by using multiply linear regression analysis. The results of this study showed that the GCG mechanisms, which is proxied by audit committees, independent commissioners, and managerial ownership, has no effect on creative accounting, while institutional ownership has a positive effect on creative accounting proxied by earnings management. Keywords : Good Corporate Governance, Creative Accounting, Earnings Management

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