Helwan, Ade (2025) Pengaruh Good Corporate Governance (gcg) Dan Financial Distress Terhadap Manajemen Laba Pada Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023. Other thesis, Universitas Islam Riau.

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Abstract

This study was conducted to determine the effect of Good Corporate Governance consisting of Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, Audit Committee, and Financial Distress on Earnings Management. The population in this study were 69 companies in Infrastructure Companies Listed on the Indonesia Stock Exchange. The sample of this study consisted of 20 companies carried out by purposive sampling technique, with an observation period of 3 years, and resulted in 60 samples of company data. The results of this study partially show that institutional ownership and independent board of commissioners have an effect on earnings management while managerial ownership, audit committee and financial distress have no effect on earnings management. The results of the analysis simultaneously show that managerial ownership, institutional ownership, independent board of commissioners, audit committee and financial distress simultaneously affect earnings management.

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