Pengaruh Mekanisme Good Corporate Governance, Profitabilitas, dan Leverage Terhadap Manajemen Laba Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia

Amina, Isti Jumroh (2024) Pengaruh Mekanisme Good Corporate Governance, Profitabilitas, dan Leverage Terhadap Manajemen Laba Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to determine the influence of good corporate governance consisting of the Audit Committee, Independent Commissioners, Institutional Ownership, Managerial Ownership, Profitability and Leverage on Profit Management of Property and Real Estate Companies Listed on the Indonesia Stock Exchange. The population in this study was 85 Property and Real Estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research sample consisted of 69 companies selected using purposive sampling techniques, with 3 years of observation producing 207 company data. Data analysis uses multiple linear regression analysis using SPSS 25. The research results show that partially the Audit Committee, Independent Commissioners, Managerial Ownership and Leverage do not have a significant effect on earnings management. Meanwhile, Institutional Ownership and Profitability have a positive effect on earnings management. The results of the simultaneous analysis show that the Audit Committee, Independent Commissioners, Institutional Ownership, Managerial Ownership, Profitability and Leverage have a significant positive effect on earnings management.

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