Pengaruh Ukuran Perusahaan Dan Mekanisme Corporate Governance Terhadap Aktivitas Manajemen Laba (Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batubara Yang Terdaftar Di Bursa Efek Indonesia 2019-2021)

Setya Gamaliel, Fandy (2022) Pengaruh Ukuran Perusahaan Dan Mekanisme Corporate Governance Terhadap Aktivitas Manajemen Laba (Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batubara Yang Terdaftar Di Bursa Efek Indonesia 2019-2021). Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research is to test whether company size, managerial ownership, institutional ownership, independent board of commissioners, and audit committee have an influence on earnings management. The population in this study are coal mining sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The data used is secondary data. The data collection method used is the method of literature study and documentation. The analysis used is multiple regression analysis. The results of the study show that: 1) the variable size of firm size has no significant effect on earnings management; 2) managerial ownership, institutional ownership has a positive and significant effect on Earnings Management; 3) independent board of commissioners variables have a significant effect on earnings management; 4) the audit committee partial variable has no effect on Earnings Management.

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