DETERMINAN MANAJEMEN LABA: ANALISIS PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE
DOI:
https://doi.org/10.29082/r30efb36Keywords:
Company Size, Independent Board of Commissioners Composition, External Audit Quality and Earnings ManagementAbstract
The aim of this study is to analyse the effect on profits management in banking businesses listed on the Indonesia Stock Exchange from 2014 to 2018 of components including external audit quality, independent board of commissioners makeup, and company size. Independent predictors of quality of external research, independent board of commissioners membership, and corporate scope are investigated in this paper. Earnings management serves as this study's dependent variable. The research population comprises financial companies listed on the Indonesia Stock Exchange between 2014 and 2018. Purposive sampling is the approach of choice. Following the set criteria, seven separate firms' samples were gathered. Secondary data was applied. Among the approaches used in data analysis are multiple linear regression analysis, T-test, F-test. The findings of this study show that independent board of commissioners composition, firm size, and external audit quality do not concurrently affect earnings management. Based on preliminary study, the only element significantly influencing profits management is the existence of an independent board of commissioners.
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