Authors:

I Made Arya Partayadnya, I Made Sadha Suardikha

Abstract:

“This research aims to obtain empirical evidence about the effect of good corporate governance mechanism, audit quality, leverage on the earning management. The population on this research is manufacturing companies listed in Indonesia Stock Exchange at the period 2012- 2016. By purposive sampling technique, got the number samples of 71 companies. Data collection in this research using non-participant observation method that was analyzed using multiple linear regression. Based on the result of analysis concluded that institutional ownership, board of independent commissioner, and leverage have positive effect on the earning management. Audit commite has a negative effect on the earning management. Managerial ownership and audit quality have no effect on the earning management. Keywords: earning management, GCG mechanism, audit quality, leverage”

Keywords

earning management, GCG mechanism, audit quality, leverage

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PDF:

https://jurnal.harianregional.com/akuntansi/full-40247

Published

2018-09-17

How To Cite

PARTAYADNYA, I Made Arya; SUARDIKHA, I Made Sadha. Pengaruh Mekanisme GCG, Kualitas Audit, dan Leverage Terhadap Manajemen Laba pada Perusahaan Manufaktur di BEI.E-Jurnal Akuntansi, [S.l.], v. 25, n. 1, p. 31-53, sep. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-40247. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v25.i01.p02.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 25 No 1 (2018)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License