CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT

Yohana Epifani Kartika Adi; Metta Kusumaningtyas

doi:10.14710/jaa.17.1.26-55

DOI: https://doi.org/10.14710/jaa.17.1.26-55

CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT

*Yohana Epifani Kartika Adi - STIE Bank BPD Jateng, Indonesia

Metta Kusumaningtyas - STIE Bank BPD Jateng, Indonesia

How to cite (IEEE): Y. E. K. Adi, and M. Kusumaningtyas, "CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT," JURNAL AKUNTANSI DAN AUDITING, vol. 17, no. 1, pp. 26-55, May. 2021. https://doi.org/10.14710/jaa.17.1.26-55

How to cite (APA): Adi, Y. E. K., & Kusumaningtyas, M. (2021). CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT. JURNAL AKUNTANSI DAN AUDITING, 17(1), 26-55. https://doi.org/10.14710/jaa.17.1.26-55

How to cite (BCREC): Adi, Y. E. K., Kusumaningtyas, M. (2021). CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT. JURNAL AKUNTANSI DAN AUDITING, 17 (1), 26-55 (doi:10.14710/jaa.17.1.26-55)

How to cite (Chicago): Adi, Yohana E. K., and Metta Kusumaningtyas. "CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT." JURNAL AKUNTANSI DAN AUDITING 17, no. 1 (2020): 26-55. Accessed April 2, 2025. https://doi.org/10.14710/jaa.17.1.26-55

How to cite (Vancouver): Adi YEK, Kusumaningtyas M. CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT. JURNAL AKUNTANSI DAN AUDITING [Online]. 2021 May;17(1):26-55. https://doi.org/10.14710/jaa.17.1.26-55.

How to cite (Harvard): Adi, Y. E. K., and Kusumaningtyas, M., 2021. CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT. JURNAL AKUNTANSI DAN AUDITING, [Online] Volume 17(1), pp. 26-55. https://doi.org/10.14710/jaa.17.1.26-55 [Accessed 2 Apr. 2025].

How to cite (MLA8): Adi, Yohana, and Metta Kusumaningtyas. "CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT." JURNAL AKUNTANSI DAN AUDITING, vol. 17, no. 1, 05 May. 2021, pp. 26-55 , https://doi.org/10.14710/jaa.17.1.26-55. Accessed 2 Apr. 2025.

BibTex Citation Data :

@article{JAA38023,
    author = {Yohana Adi and Metta Kusumaningtyas},
    title = {CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT},
    journal = {JURNAL AKUNTANSI DAN AUDITING},
  volume = {17},
    number = {1},
    year = {2021},
    keywords = {corporate governance, firm size, leverage, real earnings management.},
    abstract = {Investors always use various information to get maximum profit in investing activities. This study aims to examine the effect of corporate governance, firm size and leverage on real earnings management. Corporate governance is proxied by institutional ownership, the proportion of the independent board of commissioners, and the number of audit committee meetings. The sample of this research is 90 consumer goods industry companies listed on the Indonesia Stock Exchange, which were selected using a purposive sampling method during the 2014-2018 research period. The analysis technique used is multiple linear regression. The results of the study conclude that institutional ownership, the proportion of the independent board of commissioners and the number of audit committee meetings have no effect on real earnings management. However, firm size and leverage have a positive effect on real earnings management.},
   issn = {2549-7650},   pages = {26--55}  doi = {10.14710/jaa.17.1.26-55},
    url = {https://ejournal.undip.ac.id/index.php/akuditi/article/view/38023}
}

Refworks Citation Data :

@article{{JAA}{38023}, author = {Adi, Y., Kusumaningtyas, M.}, title = {CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT}, journal = {JURNAL AKUNTANSI DAN AUDITING}, volume = {17}, number = {1}, year = {2021}, doi = {10.14710/jaa.17.1.26-55}, url = {https://ejournal.undip.ac.id/index.php/akuditi/article/view/38023} }

Citation Format:

Abstract

Investors always use various information to get maximum profit in investing activities. This study aims to examine the effect of corporate governance, firm size and leverage on real earnings management. Corporate governance is proxied by institutional ownership, the proportion of the independent board of commissioners, and the number of audit committee meetings. The sample of this research is 90 consumer goods industry companies listed on the Indonesia Stock Exchange, which were selected using a purposive sampling method during the 2014-2018 research period. The analysis technique used is multiple linear regression. The results of the study conclude that institutional ownership, the proportion of the independent board of commissioners and the number of audit committee meetings have no effect on real earnings management. However, firm size and leverage have a positive effect on real earnings management.

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CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT

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Keywords: corporate governance, firm size, leverage, real earnings management.

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Section: Research Articles

In Volume 17, Nomor 1, Tahun 2020

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