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PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, RISIKO KEUANGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA
The purpose of this study is to explain the effect of corporate governance, profitability, financial risk (leverage), and company growth (growth) on earnings management. This research takes a case study of construction sector companies whose shares are listed on the Indonesian Sharia Stock Index (ISSI) from 2015 to 2019. The sample obtained is 120 samples consisting of 24 companies. In this study the regression used is a panel data multiple linear regression model. In selecting the panel data model, the best model is selected, namely the Random Effect Model (REM). In this regression, the results show that corporate governance as measured by the composition of independent commissioners and the frequency of audit committee meetings has no effect on earnings management. Profitability as measured by ROA has a significant positive effect on earnings management. Meanwhile, leverage as measured by DER and growth as measured by asset growth has no effect on earnings management.
UIN SUNAN KALIJAGA YOGYAKARTA, FAKULTAS EKONOMI DAN BISNIS
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, RISIKO KEUANGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Text)
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, RISIKO KEUANGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Other)
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