PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN
Abstract
Penelitian ini dilakukan untuk menguji apakah Good Corporate Governance yang diproksikan dengan Dewan Komisaris Independen, Komite Audit, dan Kualitas Audit berpengaruh terhadap manajemen laba dan dampaknya terhadap nilai perusahaan yang dikontrol oleh leverage dan ukuran perusahaan. Obyek penelitian yang digunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai 2020. Penelitian ini menggunakan metode analisis regresi linier berganda dengan teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sesuai kriteria yang sudah ditentukan, sehingga menghasilkan data sebanyak 503 data.
Hasil Penelitian ini menunjukan bahwa dewan komisaris independen tidak berpengaruh terhadap manajemen laba, komite audit berpengaruh negatif signifikan terhadap manajemen laba, sedangkan kualitas audit tidak berpengaruh terhadap manajemen laba. Dan manajemen laba berpengaruh negatif signifikan terhadap nilai perusahaan
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
