Leverage, profitability, corporate governance mecanism and earning management: cases in manufacturing company in Indonesia Stock Exchange

Novria Prawida () and Sutrisno Sutrisno ()

Asian Management and Business Review, 2021, vol. 1, issue 1, 35-45

Abstract: Earnings management is a form of manager manipulation in company external financial report in aim for individual profit. This research aim to analyze leverage efek, profitability, the amount of commissioner board and audit committee towards earnings management in bank that registered in BEI 2016-2017. This research is quantitative research and the sample conducted with purposive sampling method. This research apply secondary resource data from annual financial report of registered bank in BEI 2016-2017. There are 32 bank that fulfill criteria that researcher submit. This research apply multiple linier regression analysis method using IBM SPSS program. The results shows that leverage (DAR) has positive significant effect towards earnings management, profitability (ROA) doesn’t have significant effect towards earnings management, amount of commissioner board (BS) and audit committee (KA) doesn’t have significant effect toward earnings management.

Keywords: Earnings management; leverage; profitability; commissioner board; audit committee (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://journal.uii.ac.id/AMBR/article/view/18322 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:uii:jrambr:v:1:y:2021:i:1:p:35-45:id:18322

Access Statistics for this article

More articles in Asian Management and Business Review from Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia
Bibliographic data for series maintained by Ana Yuliani ().