良好的公司治理和盈利能力对盈余管理的影响

Klabat Journal of Management Pub Date : 2021-09-30 DOI:10.60090/kjm.v2i2.593.134-144

N. Antou, Nikita JV Poluan, Lanemey Brigitha Pandeirot, Andrew Christian Aseng

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引用次数: 0

摘要

本研究旨在确定公司治理是否对盈余管理有影响。本研究用董事会规模、独立董事规模和审计委员会规模来代表良好的公司治理。盈利能力用ROA和ROE来表示。本研究采用描述性统计方法对2017-2019年期间在印度尼西亚证券交易所上市的102家制造业公司进行了研究。研究发现，良好的公司治理和盈利能力并不同时影响盈余管理。部分地，监事会、独立监事会、审计委员会、ROA、ROE以及公司规模作为控制变量对盈余管理的影响不显著。关键词:良好的公司治理，盈利能力，盈余管理

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THE EFFECT OF GOOD CORPORATE GOVERNANCE AND PROFITABILITY ON EARNINGS MANAGEMENT

This research aims to determine whether corporate governance has an influence on earnings management. Good Corporate Governance in this research is proxied by using the size of the board of commissioners, independent commissioners, and audit committee. Profitability is proxied by using ROA and ROE. This research uses descriptive statistical method on 102 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. It is found that Good Corporate Governance and profitability do not simultaneously affect earnings management. Partially, the board of commissioners, the independent board of commissioners, audit committee, ROA, and ROE, as well as company size as control variables have no significant effect on earnings management. Keywords: Good Corporate Governance, profitability, earnings management

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Klabat Journal of Management

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