The Influence of Good Corporate Governance, Profitability, Leverage and Audit Quality on Profit Management Implementation
Year: 2023
Type: article
Abstract: This study examines and presents models of the Influence of Good Corporate Governance , Profitability, Leverage and Audit Quality on the Implementation of Earnings Management in Manufacturing Companies Listed on the IDX for the 2015 – 2019 period. The purpose of this study is to determine the partial and simultaneous effect of variables Good Corporate Governance , Profitability, Leverage and Audit Quality on the implementation of earnings management in manufacturing companies listed on the IDX for the 2015-2019 period . The novelty of this study is the simultaneous influence of the four independent variables namely Good Corporate Governance , Profitability, Leverage and Audit Quality on the implementation of earnings management in manufacturing companies listed on the IDX for the 2015-2019 period. The type of research used is descriptive quantitative using multiple regression analysis as a technique for analyzing the research sample data. The results of this study are that there is a partial and simultaneous influence between the Good Corporate Governance , Profitability, Leverage and Audit Quality variables on the implementation of earnings management in manufacturing companies listed on the IDX for the 2015-2019 period. KEYWORDS: Good Corporate Governance , Profitability, Leverage , Audit Quality, Earnings Management
DOI: 10.36713/epra12789
Authors: Rahayu, Agustin Fadjarenie, Lin Oktris
Institution: Mercu Buana University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4362474331