https://journal3.uin-alauddin.ac.id/index.php/jiap/issue/feed 2025-04-09T10:03:19+00:00 Muhammad Sapril Sardi Juardi [email protected] Open Journal Systems <p style="text-align: justify;">Jurnal Ilmiah Akuntansi Peradaban is a journal published twice a year, namely in June and December by the Department of Accounting, Faculty of Economics and Islamic Business,&nbsp; &nbsp;Islamic State University of Alauddin Makassar.&nbsp;Jurnal Ilmiah Akuntansi Peradaban which has been published since 2015, examines various conventional accounting and sharia accounting disciplines that seek to present the results of scientific research from scientists, professionals, scholars and researchers to be published and disseminated through print editions and the Open Journal System.</p> <p>&nbsp;</p> https://journal3.uin-alauddin.ac.id/index.php/jiap/article/view/56358 2025-04-09T10:03:19+00:00 Andi Wawo [email protected]

<p><em>Penelitian ini menguji pengaruh <strong>Good Corporate Governance (GCG)</strong> dan <strong>ukuran perusahaan</strong> terhadap <strong>manajemen laba</strong> pada <strong>BUMN di Indonesia</strong> dengan pendekatan teori keagenan. Data laporan keuangan dan tata kelola BUMN periode 2018–2022 dianalisis menggunakan regresi linier berganda. Hasil menunjukkan bahwa GCG dan ukuran perusahaan berpengaruh negatif signifikan terhadap manajemen laba. GCG yang kuat, melalui pengawasan dewan komisaris independen dan komite audit, serta ukuran perusahaan besar yang diawasi ketat, mengurangi praktik manipulasi laba. Temuan ini menegaskan pentingnya penerapan GCG dan pengawasan ketat untuk meningkatkan transparansi dan akuntabilitas BUMN, khususnya bagi BUMN kecil yang lebih rentan.</em></p> <p><strong><em>Kata Kunci</em></strong><em>: GCG, Ukuran Perusahaan, Manajemen Laba, BUMN</em></p> <p><em>This study examines the influence of Good Corporate Governance (GCG) and firm size on earnings management in State-Owned Enterprises (SOEs) in Indonesia using an agency theory approach. Financial and governance reports of SOEs from the 2018–2022 period were analyzed using multiple linear regression. The results indicate that GCG and firm size have a significant negative effect on earnings management. Strong GCG, through the oversight of independent boards of commissioners and audit committees, as well as the strict monitoring of large firms, reduces earnings manipulation practices. These findings underscore the importance of implementing robust GCG and stringent oversight to enhance transparency and accountability in SOEs, particularly for smaller SOEs that are more vulnerable.</em></p> <p><strong><em>Keywords</em></strong><em>: GCG, Firm Size, Earnings Management, SOEs</em></p>

2025-02-25T00:00:00+00:00 Copyright (c) 2025 Andi Wawo