Sianipar, Juliani (2025) Pengaruh Audit Tenure, Ukuran Perusahaan, Dan Good Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Consumer Non-cyclicals Sub Sektor Beverages, Processed Foods, Dan Agricultural Products Yang Terdaftar Di Bei. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to examine the influence of independent variables on dependent variable . The dependent variable of this research is Earnings Management, while the independent variables include Tenure Audit, Company Size and Good Corporate Governance. This research is descriptive quantitative research. The population in this study was 152 Consumer Non-cyclicals Companies in the beverages, processed foods and agricultural products Sector Listed on the Indonesian Stock Exchange for the 2020-2023 period. The sample was taken based on a purposive sampling technique, so that 38 companies were obtained that met the sample criteria. Data analysis uses multiple linear regression analysis in the SPSS 25 application. The research results show that tenure audit have an effect on earnings management, while company size and good corporate governance has no effect on earnings management. The research results simultaneously show that tenure audit, company size and good corporate governance influence earnings management.

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