Dampak Good Corporate Governance, Profitabilitas dan Kualitas Audit terhadap Manajemen Laba pada Perusahaan yang terdaftar di Bursa Efek Indonesia
Abstract
This study aims to test and analyze the effect of GCG, profitability and audit quality on earnings management in basic and chemical industry companies listed on the IDX in 2019-2022. This study uses a quantitative approach, namely hypothesis testing. The data analysis method used is multiple regression analysis. The population used is all basic and chemical industry companies listed on the IDX in 2019-2022, and sampling using the purposive sampling method of 21 companies. The results of the study indicate that motivation does not have a significant effect on the performance of Jambesari Health Center employees. Partially throughout the 2019-2022 period, the GCG ratio in basic and chemical industry companies listed on the IDX in 2019-2022 does not have a significant effect on earnings management, as well as the profitability ratio and earnings quality in basic and chemical industry companies listed on the IDX in 2019-2022 do not have a significant effect on earnings management.
Keywords: Good Corporate Governance, Audit Quality, Earnings Management, Profitability
References
Brigham, Eugene F., Daves, Philip R. 2016, Intermediate Financial Management, Edisi 13, USA: Cengage Learning.
Brigham;Houston. 2019. Dasar-Dasar Manajemen Keuangan (14 buku 2). Jakarta: Salemba Empat.
Effendi, Muh. Arief. 2016. The Power Of Corporate Governance: Teori dan Implementasi. Jakarta: Salemba Empat.
Farida, Suci Asyati. 2020. "Pengaruh Good Corporate Governance, Leverage, Profitabilitas dan Kualitas Audit terhadap Praktik Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014- 2018)." Journal of Economic, Management, Accounting and Technology 3(1).
Fandriani, V. (2019). Pengaruh Surplus Arus Kas Bebas, Ukuran Perusahaan, Leverage Dan Kualitas Audit Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 7(4), 505–514.
Gerayli, M., Ma'atofa, S., & Yane Sari, A.M. (2011). "Impact of audit quality on Earnings Management: From Iran”. International Research Journal of Finance and Economics, Issue 66, pp. 77-84.
K.R. Subramanyam, John J. Wild. 2014. Analisis Laporan Keuangan, Edisi 10. Jakarta: Salemba Empat.
Lubis, Ignatius Leonardus, Bonar M Sinaga dan Hendro Sasongko 2017. Pengaruh Profitabilitas, Sruktur Modal, Dan Likuiditas Terhadap Nilai Perusahaan. Jurnal Aplikasi Bisnis dan Manajemen, Vol. 3 No. 3
Mohammed, et. al. (2018). Audit Fees and Audit Quality : A Study of Listed Companies in the Downstream Sector of Nigerian Petroleum Industry. Humanities and Social Sciences Letters, 6(59–77).
Pratomo, Dudi dan Nelda Alma. 2020.” Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, Dan Kepemilikan Asing Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018)”. Jurnal Akuntansi Keuangan dan Bisnis. Vol.13 no 2.
Ramadhayanti, Ana. 2019. Aplikasi SPSS untuk Penelitian dan Riset Pasar. Jakarta:PT. Elex Media Komputindo.
Scott, William R. (2015), Financial Accounting Theory, 7th Edition, Canada : Pearson Education Limited.
Sugiyono, 2013, Metodelogi Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung: ALFABETA
Tamara, M. T., Astuti, S., & Sutoyo. (2022). Pengaruh Tata Kelola Perusahaan yang Baik e,Profitabilitas, Dan Ukuran PerusahaanTerhadap Manajemen Laba Pada PerusahaanSektor Properti Dan Real Estate. Jurnal Ilmiah Akuntansi, 331.
Tandiontong, Mathius. 2016. Kualitas Audit dan Pengukurannya. Bandung :Harvarindo.
Copyright (c) 2024 Diya Chris Dilla Br Pinem
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
