The Mechanism of Good Corporate Governance on Earnings Management

Authors

  • Adila Bilqis Mustofa Universitas Islam Negeri Raden Mas Said Surakarta
  • Adhelia Desi Prawestri Universitas Islam Negeri Raden Mas Said Surakarta

Keywords:

independent of board commissioners, board of directors, audit committee, earnings management

Abstract

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.

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Published

2024-10-17

How to Cite

Adila Bilqis Mustofa, & Adhelia Desi Prawestri. (2024). The Mechanism of Good Corporate Governance on Earnings Management . International Conference on Islamic Economics (ICIE), 1(1), 421–429. Retrieved from https://proceeding.uingusdur.ac.id/index.php/icie/article/view/2570

Issue

Vol. 1 (2024): The 1st International Conference on Islamic Economics (ICIE)

Section

Articles