Acamarini, Sarah (2025) Pengaruh Good Corporate Governance, Leverage, Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of Good Corporate Governance, which consists of Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, Audit Committee, Leverage, and Firm Size on Earnings Management of Agricultural Sector Companies listed on the Indonesia Stock Exchange. The population in this study is 51 Agricultural Sector Companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample consists of 30 companies selected using purposive sampling technique, with 4 years of observation, resulting in 120 company data points. Data analysis was performed using multiple linear regression analysis with SPSS 25. The results of the study show that, partially, Institutional Ownership, Independent Board of Commissioners, Audit Committee, and Leverage have an effect on Earnings Management. Meanwhile, Managerial Ownership and Firm Size do not have a significant effect on Earnings Management. The results of the simultaneous analysis show that Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, Audit Committee, Leverage, and Firm Size have an effect on Earnings Management.

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