PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Surbakti, Angelo Joseph (2025) PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA. Tugas Akhir (S1) - thesis, Universitas Bakrie.

	Text (COVER) 00 COVER.pdf - Accepted Version Download (449kB)
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	Text (DAFTAR PUSAKA) 04 DAFTAR PUSAKA.pdf - Accepted Version Download (161kB)
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Abstract

The object of this research is to analyze the effect of corporate governance mechanisms on earnings management. The corporate governance is proxied by audit committee size, managerial ownership, and independent commissioner size. This research uses agency theory as the basis for the research. The population in this research is state-owned companies listed on the Indonesian Stock Exchange from 2020 to 2024. Samples were selected by purposive sampling, using yearly data from 2020 to 2024 to obtain 100 samples. The data analysis technique in this research uses multiple regression analysis using the program SPSS 25. Based on hypothesis testing result show that the audit committee size has no effect on earnings management. While managerial ownership and independent commissioner size have negatice significant effect on earnings management.

Item Type:	Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords:	corporate governance, manajemen laba, ukuran komite audit, kepemilikan manajerial, dan ukuran komisaris independen
Subjects:	Accounting Business Management > Business Plan > Business Business > Business Ethics Management > Business Plan > Business > Business Ethics Management > Business Plan Finance Finance > Finance Management Management Thesis > Thesis (S1)
Divisions:	Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi
Depositing User:	Angelo Joseph Surbakti
Date Deposited:	11 Sep 2025 07:06
Last Modified:	11 Sep 2025 07:06
URI:	https://repository.bakrie.ac.id/id/eprint/12355

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