Aprilia Progita, Putri (2025) Pengaruh Good Corporate Governance, Biaya Lingkungan Dan Prudence Terhadap Manajemen Laba Pada Perusahaan Sektor Basic Material Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to examine and analyze the influence of audit committee variables, institutional ownership, managerial ownership, independent commissioners, environmental costs and prudence on earnings management in basic materials sector companies listed on the Indonesia Stock Exchange. The population in this study was 106 main sector companies listed on the Indonesia Stock Exchange. The research sample was selected using a purposive sampling technique to obtain 35 companies that met the research criteria during the 2020-2022 time period. Data analysis uses multiple linear regression analysis techniques. Based on the results of the tests that have been carried out, it shows that the variables independent commissioner, environmental costs and prudence significantly influence earnings management. The variables audit committee, institutional ownership and managerial ownership do not have a significant effect on earnings management. Simultaneously, the variables audit committee, institutional ownership, managerial ownership, independent commissioner, environmental costs and prudence have a significant effect on earnings management.

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