Abstract
The purpose of this study was to determine the effect of good corporate governance and company size on earnings management in coal mining companies listed on the Indonesia Stock Exchange in 2013 - 2017. The research approach used in this study was a quantitative approach using secondary data. The sampling technique used is non probability sampling with a purposive sampling method. The number of samples used in this study were 40 samples. The analysis technique used is multiple linear regression. Based on the results of the study show that good corporate governance and company size influence earnings management. This research is expected to be able to provide additional empirical studies for further research that examines earnings management and makes a positive contribution to investors and companies in understanding the importance of implementing good corporate governance to reduce earnings management actions.
 Keywords: Good corporate governance, company size, earnings management.
Highlights
The purpose of this study was to determine the effect of good corporate governance and company size on earnings management
in coal mining companies listed on the Indonesia Stock Exchange in 2013 - 2017
The research approach used in this study was a quantitative approach using secondary data
Summary
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh good corporate governance dan ukuran perusahaan pada manajemen laba di perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia tahun 2013 – 2017. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan menggunakan data sekunder. Teknik sampling yang digunakan adalah non probability sampling dengan metode purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 40 sampel. Teknik analisis yang digunakan adalah regresi linear berganda. Berdasarkan hasil penelitian menunjukan bahwa good corporate governance dan ukuran perusahaan berpengaruh pada manajemen laba. Penelitian ini diharapkan mampu memberikan tambahan kajian empiris bagi penelitian selanjutnya yang meneliti tentang manajemen laba dan memberikan kontribusi positif bagi investor dan perusahaan dalam memahami pentingnya penerapan good corporate governance untuk mengurangi tindakan manajemen laba. Kata Kunci: Good corporate governance, ukuran perusahaan, manajemen laba
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