Pengaruh Good Corporate Governance, Profitabilitas, Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Sektor Property And Real Estate

Abstract

This research aims to test and prove empirically the effect of independent commissioner, audit committee, managerial ownership, profitability, and firm size of earning managements. The study's data source used secondary data obtained from the company's annual report. The population used is property and real estate sector companies listed on Indonesia Stock Exchange (IDX) for the period of 2016-2020. The sampling technique used purposive sampling method. The analytical method used multiple linear regression analysis. The results of this study indicate that the audit committee has a negative effect on earnings management, profitability and firm size have a positive effect, while independent commissioners and managerial ownership have no effect.