PENGARUH KARAKTERISTIK PERUSAHAAN, CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

  • Hendric -
  • Tjhai Fung Jin

Abstract

This research was started with the aim to find out several factors that can influence the practice of earnings management on manufacturing companies in Indonesia. These factors are the characteristics of the company represented by the size of the company, firm corporate strategy, firm leverage, company age, and firm loss as well as corporate governance represented by audit quality, audit committee size, board size, and board meeting. This study applies a modified Jones model to estimate the discretionary accruals. The sample of this study was 93 manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017 with a total of 279 data. The relationship between company characteristics and corporate governance with earnings management was determined using multiple regression models. The results of this study indicate firm corporate strategy and firm leverage affect earnings management while firm size, audit quality, board size, board meeting, audit commitee size, firm age, and firm loss do not show influence on earnings management.

Published
2019-11-19
How to Cite
-, Hendric; JIN, Tjhai Fung. PENGARUH KARAKTERISTIK PERUSAHAAN, CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA. Perbanas Review, [S.l.], v. 4, n. 1, nov. 2019. Available at: <http://journal.perbanas.id/index.php/perbanas_review/article/view/321>. Date accessed: 28 feb. 2020.