The Mechanism of Good Corporate Governance on Earnings Management

Penulis

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

Kata Kunci:

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

Abstrak

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.

Referensi

Unduhan

Diterbitkan

2024-10-17

Terbitan

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

Bagian

Articles

Cara Mengutip

The Mechanism of Good Corporate Governance on Earnings Management . (2024). International Conference on Islamic Economics (ICIE), 1(1), 421-429. https://proceeding.uingusdur.ac.id/index.php/icie/article/view/2570