THE EFFECT OF GOOD CORPORATE GOVERNANCE AND PROFITABILITY ON EARNINGS MANAGEMENT

نویسندگان

چکیده

This research aims to determine whether corporate governance has an influence on earnings management. Good Corporate Governance in this is proxied by using the size of board commissioners, independent and audit committee. Profitability ROA ROE. uses descriptive statistical method 102 manufacturing companies listed Indonesia Stock Exchange for 2017-2019 period. It found that profitability do not simultaneously affect Partially, committee, ROA, ROE, as well company control variables have no significant effect management.
 
 Keywords: Governance, profitability, management

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ژورنال

عنوان ژورنال: Klabat Journal of Management

سال: 2021

ISSN: ['2721-690X', '2722-726X']

DOI: https://doi.org/10.60090/kjm.v2i2.593.134-144