The Mechanism of Good Corporate Governance on Earnings Management
Keywords:
independent of board commissioners, board of directors, audit committee, earnings managementAbstract
This study aims to examine the impact of corporate governance mechanisms on earnings management. The sample consists of 147 state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2016 to 2022. Analysis using panel data regression reveals that board gender diversity has a significant negative effect on earnings management. Additionally, the inclusion of control variables such as company size and profitability also shows a significant impact on earnings management.