Pengaruh Good Corporate Governance dan Kualitas Audit Terhadap Manajemen Laba

Angelica, Yolanda (2026) Pengaruh Good Corporate Governance dan Kualitas Audit Terhadap Manajemen Laba. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms and audit quality on earnings management in infrastructure as well as property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. GCG is proxied by independent commissioners, institutional ownership, and managerial ownership, while audit quality is measured based on the reputation of the Public Accounting Firm. This research uses secondary data derived from companies’ annual reports and financial statements. The sampling technique applies purposive sampling with predetermined criteria, resulting in 107 companies as the research sample. The analytical method used is multiple linear regression with classical assumption testing. The results show that independent commissioners have a negative significant effect on earnings management, institutional ownership has no significant effect, managerial ownership has a positive significant effect, and audit quality has a negative significant effect on earnings management. These findings indicate that the effectiveness of corporate governance mechanisms and external audit quality plays an important role in influencing earnings management practices and the credibility of corporate financial reporting.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Good Corporate Governance, Audit Quality, Earnings Management, Independent Commissioners, Managerial Ownership
Subjects: L Education > L Education (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 3851 not found.
Date Deposited: 15 Jul 2026 02:53
Last Modified: 15 Jul 2026 02:53
URI: http://eprints.ukmc.ac.id/id/eprint/15533

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