ANALISIS DAMPAK DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA
Abstract
The purpose of this study is to analyze the effect of recently selected variables, including the independent board of commissioners, audit committee, leverage and profitability on earnings management, because in carrying out the management function it is necessary to balance it with good corporate governance. In this study, researchers focus on corporate governance on independent commissioners and audit committees, other factors such as leverage and profitability as the basis and key to improving company results. This study uses the Modified Jones Model to determine the effect of earnings management. Purposive sampling is used in the sampling technique. Data collection is based on secondary data published in 2011-2022 with the help of meta analysis. The results of the study partially show (t test) that the independent board of commissioners, audit committee, leverage and profitability have a positive effect on earnings management.Keywords : Board of commissioners, Audit committee, Good corporate governance, Profitability, Leverage, Earnings Management.
References
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Hustna D.S & Dewi R.B.K. 2021. Pengaruh Good Corporate Governance dan Leverage Terhadap Manajemen Laba. Ekonomi dan Bisnis (Dalam hal ini Volume 3 Nomor 1)
Asyati & Et al. 2020. Pengaruh Good Corporate Governance, Leverage, Profitabilitas dan Kualitas Audit Terhadap Praktik Manajemen Laba. JEMATech (Dalam hal ini Volume 3 Nomor 1)
Sari & et al. 2019. Pengaruh Profitabilitas, Mekanisme Good Corporate Governance dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Per 2017-2019. KARMA (Dalam hal ini Vol 1 Nomor 1)
Ilyasa, Raffinda Anwar, Deannes Isyuwardhana & Dewa Putra Khrisna. 2020. Pengaruh Corporate Governance, Profitabilitas dan Leverage Terhadap Manajemen Laba Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018. E-Proceeding of Management (Dalam hal ini Volume 7 No. 1 hal 746)
Abdullah, Amien dan Nur Handayani. 2016. Pengaruh Ukuran Perusahaan dan Corporate Governance Terhadap Earnings Management. Jurnal Ilmu dan Riset Akuntansi (Dalam hal ini Volume 8 Nomor 7)
Brigham & Michael. 2013. Financial Management Theory and Practice. South-Western. Thomson
Published
2023-01-30
How to Cite
LIEANY, Lieany et al.
ANALISIS DAMPAK DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA.
JURNAL ADMINISTRASI KANTOR, [S.l.], v. 10, n. 2, p. 253-264, jan. 2023.
ISSN 2527-9769.
Available at: <https://460290.0x60nl4us.asia/index.php/JAK/article/view/2159>. Date accessed: 28 nov. 2024.
doi: https://doi.org/10.51211/jak.v10i2.2159.
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
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