Mekanisme Good Corporate Governance, Leverage, dan Profitabilitas pada Manajemen Laba
Abstract
This study aims to examine the effect of mechanisms Good Corporate Governance, leverage, and profitability on earnings management. The research population is non-financial companies with the consumer noncyclicals sector listed on the Indonesia Stock Exchange for the period 2018-2021. The total sample of 19 companies was selected by purposive sampling technique. The analysis technique used is multiple linear regression analysis with the help of SPSS 26 software. The results of study show that leverage has a positive effect on earnings management. Contrary to the research hypothesis, the results of the analysis in this study show that the mechanism of Good Corporate Governance and profitability have no effect on earnings management.
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References
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Agustia, Y. P., & Suryani, E. (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Jurnal ASET (Akuntansi Riset), 10(1), 63–74. https://doi.org/10.17509/jaset.v10i1.12571
Andini, R., & Amboningtyas, D. (2020). Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia. Owner: Riset Dan Jurnal Akuntansi, 4(2), 557–564. https://doi.org/10.33395/owner.v4n2.300
Anindya, W., & Yuyetta, E. N. A. (2020). Pengaruh Leverage, Sales Growth, Ukuran Perusahaan dan Profitabilitas Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 9(3), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Anonim. (2020). Kasus Garuda Indoneisa, Riwayatmu Kini. https://imagama.feb.ugm.ac.id/kasus-garuda-indonesia-riwayatmu-kini/
Asitalia, F., & Trisnawati, I. (2017). Pengaruh Good Corporate Governance Dan Leverage Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 19(1a), 109–119. https://doi.org/10.34208/jba.v19i1a-2.305
Augustine, Y., & Dwianika, A. (2019). Earnings Management In Indonesia: Determinant Of Company Size, Structure Of Managerial Ownership And Profitability On Earnings Management With Asymmetry Information And Green Intellectual Capital As Moderating Variables. South East Asia Journal of Contemporary Business, Economics and Law, 19(5), 176–188.
Ayudia, T., & Hapsari, N. (2021). Pengaruh Struktur Kepemilikan Institusional Dan Financial Leverage Terhadap Manajemen Laba. COSTING: Journal of Economic, Business and Accounting, 4(2), 878-887. https://doi.org/10.31539/costing.v4i2.2050
Ayunika, N. P. N., & Yadnyana, I. K. (2018). Pengaruh Ukuran Perusahaan, Profitabilitasdan Financial Leverage Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 25(3), 2402–2429. https://doi.org/10.24843/eja.2018.v25.i03.p29
Ayuningtyas, N. P. W., & Sujana, I. K. (2018). Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 25(3), 1884-1912. https://doi.org/10.24843/eja.2018.v25.i03.p10
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Dewi, P. E. P., & Wirawati, N. G. P. (2019). Pengaruh Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 27(1), 505-533. https://doi.org/10.24843/eja.2019.v27.i01.p19
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. Academy of Management Review, 14, 57-74. https://doi.org/10.2307/258191
Fandriani, V., & Tunjung, H. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan. Jurnal Multiparadigma Akuntansi, 1(2). 505-514. https://doi.org/10.24912/jpa.v1i2.5022
Financial Accounting Standards Board. (2008). Statement of Financial Accounting Concepts No. 1 Objectives of Financial Reporting by Business Enterprises. Diakses pada 20 Januari 2023 dari, https://www.fasb.org/document/blob?fileName=con1.pdf
Haque, A., Mughal, A., & Zahid, Z. (2016). Earning Management and the Role of Accounting Conservatism at Firm Level. International Journal of Economics and Finance, 8(2), 197-205. https://doi.org/10.5539/ijef.v8n2p197
Hasibuan, A. N., & Dwiarti, R. (2019). Pengaruh Profitabilitas, Resiko Keuangan Dan Pertumbuhan Perusahaan Terhadap Manajemen Laba Pada Perusahaan Kosmetik Dan Keperluan Rumah Tangga Yang Terdaftar Di Bursa Efek Indonesi Tahun 2013-2017. Jurnal Manajemen Dan Keuangan, 8(1), 21–33. https://doi.org/10.33059/jmk.v8i1.1129
Hidayat, A. A., Juanda, A., & Jati, A. W. (2019). Pengaruh Asimetri Informasi Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018. Jurnal Akademi Akuntansi, 2(2), 145–154. https://doi.org/10.22219/jaa.v2i2.10511
Inastri, M. A., & Mimba, N. P. S. H. (2017). Pengaruh Penerapan Good Corporate Governance dan Pengungkapan Corporate Social Responsibility pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1400–1429. https://doi.org/10.24843/EJA.2017.v21.i02.p20
Indrawan, V., Agoes, S., Pangaribuan, H., & Popoola, O. M. J. (2018). The Impact of Audit Committee, Firm Size, Profitability, and Leverage on Income Smoothing. Indian-Pacific Journal of Accounting and Finance, 2(1), 61–74. https://doi.org/10.52962/ipjaf.2018.2.1.42
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
Kumalasari, P. D. (2021). Pengaruh Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Keuangan Dan Manufaktur. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 10(09), 809–816. https://doi.org/10.24843/EEB.2021.v10.i09.p08
Laily, N. (2017). The Effects of Good Corporate Governance and Audit Quality on Earnings Management. Journal of Accounting and Business Education, 2(1), 134–143. https://doi.org/10.26675/jabe.v1i1.9754
Lestari, K. C., & Wulandari, S. O. (2019). Pengaruh Profitabilitas terhadap Manajemen Laba. Jurnal Akademi Akuntansi, 2(1), 20-35. https://doi.org/10.22219/jaa.v2i1.7878
Mahrani, M., & Soewarno, N. (2018). The Effect of Good Corporate Governance Mechanism and Corporate Social Responsibility on Financial Performance with Earnings Management as Mediating Variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/AJAR-06-2018-0008
Muda, I., Maulana, W., Siregar, H. S., & Indra, N. (2018). The Analysis of Effects of Good Corporate Governance on Earnings Management in Indonesia with Panel Data Approach. Iranian Economic Review, 22(2), 599–625.
Nalarreason, K. M., T, S., & Mardiati, E. (2019). Impact of Leverage and Firm Size on Earnings Management in Indonesia. International Journal of Multicultural and Multireligious Understanding, 6(1), 19-24. https://doi.org/10.18415/ijmmu.v6i1.473
Otoritas Jasa Keuangan. (2014). The Indonesia Corporate Governance Manual – First Edition. Diakses pada 24 Mei 2023, dari https://www.ojk.go.id/id/data-danstatistik/ojk/Documents/THEINDONESIACORPORATEGOVERNANCEMANUALFirstEdition_1391519955.pdf
Paulalengan, A. J., & Ratnadi, N. M. D. (2019). Pengaruh Financial Distress, Umur Perusahaan, dan Good Corporate Governance pada Kecepatan Publikasi Laporan Keuangan Tahunan. E-Jurnal Akuntansi Universitas Udayana, 27(3), 2010-2038. https://doi.org/10.24843/eja.2019.v27.i03.p14
Prayogi, A., & Setyorini, C. T. (2021). The Effect Of Managerial and Institutional Ownership Towards Earnings Management With Profitability As Moderating Variable. Akuntansi Dewantara, 4(2), 99–112. https://doi.org/10.26460/ad.v4i2.7819
Purnama, D. (2017). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Manajemen Laba. Jurnal Riset Keuangan Dan Akuntansi, 3(1), 1–14. https://doi.org/10.25134/jrka.v3i1.676
Purwiyanto, F., Wijayanti, I., & Nauli, S. (2021). Manajemen Laba dengan Indikator Penyebabnya. Aliansi : Jurnal Manajemen Dan Bisnis, 16(1), 17–22. https://doi.org/10.46975/aliansi.v16i1.80
Rahayu, N. L. D., & Wirakusuma, M. G. (2019). Pengaruh Kinerja Lingkungan, Good Corporate Governance, dan Kepemilikan Asing Terhadap Nilai Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 29(2), 485-502. https://doi.org/10.24843/eja.2019.v29.i02.p01
Rosalita, A. (2021). Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Corporate Governance Terhadap Manajeman Laba Pada Perusahaam Go Public yang Terdaftar Di CGPI Tahun 2011-2017. Jurnal Akuntansi AKUNESA, 9(3), 42–53. https://doi.org/10.26740/akunesa.v9n3.p42-53
Ruwanti, G., Chandrarin, G., & Assih, P. (2019). The Influence of Corporate Governance in The Relationship of Firm Size and Leverage on Earnings Management. International Journal of Innovative Science and Research Technology, 4(8), 142–147. www.ijisrt.com142
Suaidah, Y. M., & Utomo, L. P. (2018). Pengaruh Mekanisme Good Corporate Governance Dan Profitabilitas Terhadap Manajemen Laba. Jurnal Ekonomi Dan Bisnis, 20(2), 120–130.
Sulistyanto, H. S. (2018). Manajemen Laba: Teori dan Model Empiris. PT. Grasindo: Jakarta.
Sunata, M. M., & Haryanto, M. (2019). The Influence of Corporate Governance Mechanism On Earnings Management. Jurnal Ilmiah Bisnis, Pasar Modal, Dan UMKM, 2(1), 74–87.
Syaputra, R. (2022). Influence of Profitability, Liquidity, Leverage and Company Size on Earnings Management. Jurnal Ekobistek, 11(2), 79–85. https://doi.org/10.35134/ekobistek.v11i2.316
Tifanny, D., & Wijaya, H. (2020). The Effect Of Corporate Governance On Earnings Management. ESENSI: Jurnal Manajemen Bisnis, 23(1), 72-85. https://doi.org/10.55886/esensi.v23i1.197
Umah, A. K., & Sunarto, S. (2022). Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur Tahun 2015-2020. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha. 13(2). https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/42083
Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. Prentice-Hall Inc.
Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. Review Literature And Arts Of The Americas “The Accounting Review,” 65(1), 131–156.
Wiyadi, Trisnawati, R., Sasongko, N., & Fauzi, I. (2015). The Effect Of Information Asymmetry, Firm Size, Leverage, Profitability And Employee Stock Ownership On Earnings Management With Accrual Model. International Journal of Business, Economics and Law, 8(2), 21–30.
Yanti, N. P. T. R., & Ery Setiawan, P. (2019). Pengaruh Asimetri Informasi, Ukuran Perusahaan, Leverage dan Profitabilitas pada Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 27(1), 708–736. https://doi.org/10.24843/eja.2019.v27.i01.p26
Yudiastuti, L. N., & Wirasedana, I. W. P. (2018). Good Corporate Governance Memoderasi Pengaruh Leverage Terhadap Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 23(1), 130-155. https://doi.org/10.24843/eja.2018.v23.i01.p06
Adyastuti, N. A., & Khafid, M. (2022). Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas terhadap Manajemen Laba dengan Kompensasi Bonus sebagai Variabel Moderating. Owner, 6(2), 2071–2084. https://doi.org/10.33395/owner.v6i2.830
Agustia, Y. P., & Suryani, E. (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Jurnal ASET (Akuntansi Riset), 10(1), 63–74. https://doi.org/10.17509/jaset.v10i1.12571
Andini, R., & Amboningtyas, D. (2020). Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia. Owner: Riset Dan Jurnal Akuntansi, 4(2), 557–564. https://doi.org/10.33395/owner.v4n2.300
Anindya, W., & Yuyetta, E. N. A. (2020). Pengaruh Leverage, Sales Growth, Ukuran Perusahaan dan Profitabilitas Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 9(3), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Anonim. (2020). Kasus Garuda Indoneisa, Riwayatmu Kini. https://imagama.feb.ugm.ac.id/kasus-garuda-indonesia-riwayatmu-kini/
Asitalia, F., & Trisnawati, I. (2017). Pengaruh Good Corporate Governance Dan Leverage Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 19(1a), 109–119. https://doi.org/10.34208/jba.v19i1a-2.305
Augustine, Y., & Dwianika, A. (2019). Earnings Management In Indonesia: Determinant Of Company Size, Structure Of Managerial Ownership And Profitability On Earnings Management With Asymmetry Information And Green Intellectual Capital As Moderating Variables. South East Asia Journal of Contemporary Business, Economics and Law, 19(5), 176–188.
Ayudia, T., & Hapsari, N. (2021). Pengaruh Struktur Kepemilikan Institusional Dan Financial Leverage Terhadap Manajemen Laba. COSTING: Journal of Economic, Business and Accounting, 4(2), 878-887. https://doi.org/10.31539/costing.v4i2.2050
Ayunika, N. P. N., & Yadnyana, I. K. (2018). Pengaruh Ukuran Perusahaan, Profitabilitasdan Financial Leverage Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 25(3), 2402–2429. https://doi.org/10.24843/eja.2018.v25.i03.p29
Ayuningtyas, N. P. W., & Sujana, I. K. (2018). Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 25(3), 1884-1912. https://doi.org/10.24843/eja.2018.v25.i03.p10
Basari, M., T. (2015). Toshiba Diguncang Skandal Akuntansi senilai US$1,2 Miliar. Diakses pada 02 Maret 2023 dari, https://ekonomi.bisnis.com/read/20150721/9/455185/toshiba-diguncang-skandal-akuntansi-senilai-us12-miliar
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting Earnings Management. American Accounting Association: “The Accounting Review,” 70(2), 193–225. http://www.jstor.org/stable/248303
Dewi, P. E. P., & Wirawati, N. G. P. (2019). Pengaruh Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 27(1), 505-533. https://doi.org/10.24843/eja.2019.v27.i01.p19
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. Academy of Management Review, 14, 57-74. https://doi.org/10.2307/258191
Fandriani, V., & Tunjung, H. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan. Jurnal Multiparadigma Akuntansi, 1(2). 505-514. https://doi.org/10.24912/jpa.v1i2.5022
Financial Accounting Standards Board. (2008). Statement of Financial Accounting Concepts No. 1 Objectives of Financial Reporting by Business Enterprises. Diakses pada 20 Januari 2023 dari, https://www.fasb.org/document/blob?fileName=con1.pdf
Haque, A., Mughal, A., & Zahid, Z. (2016). Earning Management and the Role of Accounting Conservatism at Firm Level. International Journal of Economics and Finance, 8(2), 197-205. https://doi.org/10.5539/ijef.v8n2p197
Hasibuan, A. N., & Dwiarti, R. (2019). Pengaruh Profitabilitas, Resiko Keuangan Dan Pertumbuhan Perusahaan Terhadap Manajemen Laba Pada Perusahaan Kosmetik Dan Keperluan Rumah Tangga Yang Terdaftar Di Bursa Efek Indonesi Tahun 2013-2017. Jurnal Manajemen Dan Keuangan, 8(1), 21–33. https://doi.org/10.33059/jmk.v8i1.1129
Hidayat, A. A., Juanda, A., & Jati, A. W. (2019). Pengaruh Asimetri Informasi Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018. Jurnal Akademi Akuntansi, 2(2), 145–154. https://doi.org/10.22219/jaa.v2i2.10511
Inastri, M. A., & Mimba, N. P. S. H. (2017). Pengaruh Penerapan Good Corporate Governance dan Pengungkapan Corporate Social Responsibility pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1400–1429. https://doi.org/10.24843/EJA.2017.v21.i02.p20
Indrawan, V., Agoes, S., Pangaribuan, H., & Popoola, O. M. J. (2018). The Impact of Audit Committee, Firm Size, Profitability, and Leverage on Income Smoothing. Indian-Pacific Journal of Accounting and Finance, 2(1), 61–74. https://doi.org/10.52962/ipjaf.2018.2.1.42
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
Kumalasari, P. D. (2021). Pengaruh Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Keuangan Dan Manufaktur. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 10(09), 809–816. https://doi.org/10.24843/EEB.2021.v10.i09.p08
Laily, N. (2017). The Effects of Good Corporate Governance and Audit Quality on Earnings Management. Journal of Accounting and Business Education, 2(1), 134–143. https://doi.org/10.26675/jabe.v1i1.9754
Lestari, K. C., & Wulandari, S. O. (2019). Pengaruh Profitabilitas terhadap Manajemen Laba. Jurnal Akademi Akuntansi, 2(1), 20-35. https://doi.org/10.22219/jaa.v2i1.7878
Mahrani, M., & Soewarno, N. (2018). The Effect of Good Corporate Governance Mechanism and Corporate Social Responsibility on Financial Performance with Earnings Management as Mediating Variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/AJAR-06-2018-0008
Muda, I., Maulana, W., Siregar, H. S., & Indra, N. (2018). The Analysis of Effects of Good Corporate Governance on Earnings Management in Indonesia with Panel Data Approach. Iranian Economic Review, 22(2), 599–625.
Nalarreason, K. M., T, S., & Mardiati, E. (2019). Impact of Leverage and Firm Size on Earnings Management in Indonesia. International Journal of Multicultural and Multireligious Understanding, 6(1), 19-24. https://doi.org/10.18415/ijmmu.v6i1.473
Otoritas Jasa Keuangan. (2014). The Indonesia Corporate Governance Manual – First Edition. Diakses pada 24 Mei 2023, dari https://www.ojk.go.id/id/data-danstatistik/ojk/Documents/THEINDONESIACORPORATEGOVERNANCEMANUALFirstEdition_1391519955.pdf
Paulalengan, A. J., & Ratnadi, N. M. D. (2019). Pengaruh Financial Distress, Umur Perusahaan, dan Good Corporate Governance pada Kecepatan Publikasi Laporan Keuangan Tahunan. E-Jurnal Akuntansi Universitas Udayana, 27(3), 2010-2038. https://doi.org/10.24843/eja.2019.v27.i03.p14
Prayogi, A., & Setyorini, C. T. (2021). The Effect Of Managerial and Institutional Ownership Towards Earnings Management With Profitability As Moderating Variable. Akuntansi Dewantara, 4(2), 99–112. https://doi.org/10.26460/ad.v4i2.7819
Purnama, D. (2017). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Manajemen Laba. Jurnal Riset Keuangan Dan Akuntansi, 3(1), 1–14. https://doi.org/10.25134/jrka.v3i1.676
Purwiyanto, F., Wijayanti, I., & Nauli, S. (2021). Manajemen Laba dengan Indikator Penyebabnya. Aliansi : Jurnal Manajemen Dan Bisnis, 16(1), 17–22. https://doi.org/10.46975/aliansi.v16i1.80
Rahayu, N. L. D., & Wirakusuma, M. G. (2019). Pengaruh Kinerja Lingkungan, Good Corporate Governance, dan Kepemilikan Asing Terhadap Nilai Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 29(2), 485-502. https://doi.org/10.24843/eja.2019.v29.i02.p01
Rosalita, A. (2021). Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Corporate Governance Terhadap Manajeman Laba Pada Perusahaam Go Public yang Terdaftar Di CGPI Tahun 2011-2017. Jurnal Akuntansi AKUNESA, 9(3), 42–53. https://doi.org/10.26740/akunesa.v9n3.p42-53
Ruwanti, G., Chandrarin, G., & Assih, P. (2019). The Influence of Corporate Governance in The Relationship of Firm Size and Leverage on Earnings Management. International Journal of Innovative Science and Research Technology, 4(8), 142–147. www.ijisrt.com142
Suaidah, Y. M., & Utomo, L. P. (2018). Pengaruh Mekanisme Good Corporate Governance Dan Profitabilitas Terhadap Manajemen Laba. Jurnal Ekonomi Dan Bisnis, 20(2), 120–130.
Sulistyanto, H. S. (2018). Manajemen Laba: Teori dan Model Empiris. PT. Grasindo: Jakarta.
Sunata, M. M., & Haryanto, M. (2019). The Influence of Corporate Governance Mechanism On Earnings Management. Jurnal Ilmiah Bisnis, Pasar Modal, Dan UMKM, 2(1), 74–87.
Syaputra, R. (2022). Influence of Profitability, Liquidity, Leverage and Company Size on Earnings Management. Jurnal Ekobistek, 11(2), 79–85. https://doi.org/10.35134/ekobistek.v11i2.316
Tifanny, D., & Wijaya, H. (2020). The Effect Of Corporate Governance On Earnings Management. ESENSI: Jurnal Manajemen Bisnis, 23(1), 72-85. https://doi.org/10.55886/esensi.v23i1.197
Umah, A. K., & Sunarto, S. (2022). Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur Tahun 2015-2020. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha. 13(2). https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/42083
Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. Prentice-Hall Inc.
Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. Review Literature And Arts Of The Americas “The Accounting Review,” 65(1), 131–156.
Wiyadi, Trisnawati, R., Sasongko, N., & Fauzi, I. (2015). The Effect Of Information Asymmetry, Firm Size, Leverage, Profitability And Employee Stock Ownership On Earnings Management With Accrual Model. International Journal of Business, Economics and Law, 8(2), 21–30.
Yanti, N. P. T. R., & Ery Setiawan, P. (2019). Pengaruh Asimetri Informasi, Ukuran Perusahaan, Leverage dan Profitabilitas pada Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 27(1), 708–736. https://doi.org/10.24843/eja.2019.v27.i01.p26
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Published
2024-09-11
How to Cite
SUKRASTA, Ni Komang Meilantari; WIRAKUSUMA, Made Gede.
Mekanisme Good Corporate Governance, Leverage, dan Profitabilitas pada Manajemen Laba.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 8, sep. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/102627>. Date accessed: 14 nov. 2024.
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