Izzati, Aulia (2023) Pengaruh Good Corporate Governance, Ukuran Perusahaan Dan Intellectual Capital Terhadap Manajemen Laba (studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2019-2021). Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted with the aim of knowing the effect of good corporate governance, company size, intellectual capital on earnings management in mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. This study uses good corporate governance wiht the mechanism of independent commissioners, audit committees, managerial ownership, institutional ownership, company size and intellectual capital as variables. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange in 2019-2021. The results of the study with the partial t test show that the audit committee has a negative and significant effect on earnings management, firm size has a positive and significant effect on earnings management. While independent commissioners, managerial ownership, institutional ownership and intellectual capital have no effect on earnings management while the results of the f test show that independent commissioners, audit committees, managerial ownership, institutional ownership, company size and intellectual capital have a significant effect simultaneously on earnings management. Keywords: Independent commissioner, Audit Committee, Managerial Ownership, Institusional Ownership, Company Size, Intellectual Capital, Earnigs Management

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