Armanda, Heru (2023) Pengaruh Good Corporate Governance Dan Leverage Terhadap Terhadap Manajemen Laba (studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2017-2021). Other thesis, Universitas Islam Riau.

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Abstract

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND LEVERAGE ON PROFIT MANAGEMENT (STUDY OF MANUFACTURING COMPANIES LISTED ON THE IDX FOR THE 2017-2021 PERIOD) OLEH HERU ARMANDA 165210685 This research was conducted with the aim of knowing the effect of Good Corporate Governance and Leverage on Profit Management in Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2017-2021 period using the purposive sampling method and obtained a sample of 80 companies. The method used is descriptive analysis and multiple regression analysis. The research results show that institutional ownership simultaneously has a significant negative effect on earnings management in Manufacturing Companies listed on the Indonesia Stock Exchange. partially Leverage has a positive and significant effect on earnings management in Manufacturing Companies listed on the Indonesia Stock Exchange. Meanwhile, independent commissioners and company size have no effect on earnings management in Manufacturing Companies listed on the Indonesia Stock Exchange.

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