SKRIPSI AKS

MEKANISME TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA

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ABSTRACT

This research aims to determine the influence of corporate governance

mechanisms on profit management by using research objects, namely all state-
owned companies listed on the Indonesia Stock Exchange (BEI) for the 2016-

2022 period that have met the criteria

The sample in this study after going through certain criteria produced 147 state-
owned companies registered on the Indonesian Stock Exchange (BEI) in the

2016-2022 period, which meet the specified criteria. The sampling technique in
this research used a purposive sampling technique. The data analysis used in this
research is Eviews 12 panel data regression analysis software
Based on data analysis with panel data regression, the results show that the
independent variable direction board gender diversity has a significant negative
effect on earnings management. Meanwhile, the addition of control variables,
namely company size and profitability, has proven to be able to have a significant
influence on earnings management in state-owned companies listed on the
Indonesia Stock Exchange (BEI) in the 2016-2022 period.
Keywords: Proportion of independent board of commissioners, size of the board
of directors, gender diversity of the board of directors, financial membership of
the audit committee, KAP Big 4, company size, profitability, capital structure,
liquidity, company growth and company losses.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ADI m 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 214 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

ADILA BILQIS MUSTOFA

Versi lain/terkait

Lampiran Berkas

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