Pengaruh Good Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Transportasi yang Terdaftar di BEI Tahun 2019-2020

Sugianto, Kendy (2022) Pengaruh Good Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Transportasi yang Terdaftar di BEI Tahun 2019-2020. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This research aims to find out the effect of good corporate governance on profit management in transportation companies listed in the IDX in 2019-2020. The data used is secondary data. The population in this study is a transportation company listed on the Indonesia Stock Exchange (IDX). The sampling technique used is a purposive sampling method and obtained by 35 companies with a total of 70 amatan data. Hypothesis testing is done with multiple regression analysis. The results of this study showed that the independent board of commissioners had no effect on profit management, the audit committee had no effect on profit management, and managerial ownership had no effect on profit management. Keywords: Independent Board of Commissioners, Audit Committee, Managerial Ownership, Profit Management

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