Analisis Pengaruh Good Corporate Governance Dan Financial Distress Terhadap Manajemen Laba
DOI:
https://doi.org/10.35384/jemp.v10i2.558Keywords:
institutional ownership, managerial ownership, audit committee, financial distressAbstract
This study aims to determine and analyze the influence of good corporate governance as proxied by institutional ownership, managerial ownership, audit committee, and financial distress on earnings management. The population in this research is transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. Purposive sampling technique was used to determine the sample in this research, resulting in 23 transportation and logistics companies. Data was obtained from secondary data from financial reports of transportation and logistics companies registered on the IDX and each company's website. The results of this study indicate that institutional ownership, managerial ownership and audit committees have no effect on earnings management. Meanwhile, financial distress has a positive effect on earnings management.
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