Abstract
This study was conducted with the aim of examining the effect of the Corporate Governance Disclosure Index, Economic Value Added, Financial Performance on Earnings Management in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period through purposive sampling method and multiple linear analysis. by using the SPSS in the number of samples used as many as 14 data in a 6-year study period, so that the total data that has been researched is 84 data for manufacturing companies in the food and beverage sub-sector. In this study, it is stated that the Corporate Governance Disclosure Index, Economic Value Added, Financial Performance have a simultaneous effect on Earnings Management. The Corporate Governance Disclosure Index has a significant negative effect on Earnings Management. Value Added Economy holds a positive influence on Earnings Management. Return On Assets (ROA) has a positive influence on Earnings Management. Working Capital Turnover (WCTT) has a positive influence on Earnings Management.
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