THE EFFECT OF COMPANY SIZE AND CORPORATE GOVERNANCE MECHANISMS ON PROFIT MANAGEMENT ACTIVITIES IN INDUSTRY 4.0
Journal Title: Journal of Engineering, Management and Information Technology - Year 2023, Vol 1, Issue 1
Abstract
The purpose of the research is to examine whether firm size, managerial ownership, institutional ownership, independent board of commissioners, and audit committee have an effect on earnings management. The population in this study is coal sub-sector mining companies listed on the Indonesia Stock Exchange for the 2019-2021 periods. The data used is secondary data. The data collection method used is the method of literature study and documentation. The analysis used is multiple regression analysis. The results showed that: 1) the size of the partial variables had no effect and had no significant effect on earnings management; 2) partial managerial ownership, institutional ownership and significant effect on Earnings Management in a positive direction; 3) the partial variable of the audit committee has no effect on Earnings Management.
Authors and Affiliations
Fandy Setya Gamaliel, Nina Nursida, Nida Amalia, Syahrial Shaddiq, R. Rudi Alhempi, Lalu Supardin
Keywords
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- EP ID EP727380
- DOI 10.61552/JEMIT.2023.01.003
- Views 26
- Downloads 1
THE EFFECT OF COMPANY SIZE AND CORPORATE GOVERNANCE MECHANISMS ON PROFIT MANAGEMENT ACTIVITIES IN INDUSTRY 4.0
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