The Effect Of Good Corporate Government On Earning Management In Trading Companies Listed On The Indonesia Stock Exchange

Annita Mahmudah PT XYZ

DOI: https://doi.org/10.30996/die.v12i2.5597

Keywords: good corporate government, earning management.

Abstract

Trading company is a company that purely only sells products whose
products have been provided by suppliers or manufacturers with the aim
of creating added value. Trading company financial reports must be
reported annually. The company has the goal of increasing profits,
therefore company leaders try to manage earnings. To achieve this,
researchers conducted mini research on good corporate government and
earning management. The result of this research is that GCG (Good
Corporate Governance) does not have a significant effect on earning
management

Downloads

Download data is not yet available.

References

Agung, Dewi, Kurnia, dan

Pradnyantha, Wirasedana, 2018,

Pengaruh Kinerja Lingkungan

dan Komponen Good Corporate

Governance pada Nilai

Perusahaan yang Terdaftar di

BEI, E-Jurnal Akuntansi,

Vol.24.3.

Alvin, Viola Syukrina E Janrosl,

, Pengaruh Tata Kelola

Perusahaan Terhadap Manajemen

Laba Pada Perusahaan Dagang

Yang Terdaftar Di Bursa Efek

Indonesia, Jurnal EKOBISTEK ,

Vol.9, No. 1.

Bella Septiani Hidayat, 2020,

Pengaruh Struktur Modal, Good

Corporate Governance Dan

Ukuran Perusahaan Terhadap

Nilai Perusahaan, Jurnal Ilmu dan

Riset Akuntansi, e- ISSN : 2460-

Dewanto. (2012). Pengaruh Struktur

Corporate Governance terhadap

Manajemen Laba dan Nilai

Perusahaan. Tesis tidak

diterbitkan. Surabaya Universitas

Airlangga.

Ghozali, I. dan Chariri, A. (2007).

Teori Akuntansi. Semarang:

Badan Penerbit Universitas

Diponegoro. S

Harwidhea, Dewantari, Putri, 2016,

Pengaruh Good Corporate

Governance Terhadap

Manajemen Laba Dengan Tax

Planning Sebagai Variabel

Intervening Pada Perusahaan

Perbankan yang Terdaftar Di

Bursa Efek Indonesia Periode

-2014, Program Studi

Akuntansi Fakultas Ekonomi,

Universitas Jember, Jember.

Jannati, Tangngisalu, dan Edy,

Jumady, 2020, Good Corporate

Governance Sebagai Pemoderasi:

Hubungan Asimetri Informasi

Terhadap Manajemen Laba Pada

Perusahaan LQ 45, Jurnal Ilmiah

Manajemen Bisnis Dan Inovasi,

Vol. 7 No. 1

Khansa ‘Inas Cahyani Putriyanto,

, Pengaruh Karakteristik

Laporan Keuangan Dan

Mekanisme Good Corporate

Governance Terhadap Kualitas

Laba, Program Studi Akuntansi

Fakultas Ekonomi Dan Bisnis,

Universitas Muhammadiyah

Surakarta, Surakarta.

Published

2021-09-17

Issue

Vol 12 No 2 (2021): September

Section

Articles

The author who will publish the manuscript at DiE: Jurnal Ilmu Ekonomi dan Manajemen, agree to the following terms:

1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution ShareAlike License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.

2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.

3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories, pre-prints sites or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater dissemination of published work