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Pengaruh Good Corporate Governance, Cash Flow, dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Sub Sektor Pertambangan Batu Bara Yang Terdaftar di BEI 2016-2018

Jurnal Ilmiah Riset Manajemen

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Title Pengaruh Good Corporate Governance, Cash Flow, dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Sub Sektor Pertambangan Batu Bara Yang Terdaftar di BEI 2016-2018
 
Creator Firdayanti, Silfi Wahyu
Salim, Muhammad Agus
Priyono, Achmad Agus
 
Description AbstaractThis study was conducted to examine the effect of Good Corporate Govrernance, Cash Flow and Profitability on earning management in coal mining sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018. The population used in this study is coal mining sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. The sampling method is purposivesampling in accordance with predertemined criteria. The number of samples in 12 companies. The data in this study use multiple linier regression, classicl assumption and hypothesis test.The results of this study indicate that Good Corporate Governance with the proxy of the Independent Board of Commissioners has a significant negative effect on earning management, cash flow has a significant negative effect on earning management and profitability with a proxy on retun on asset has a significant positive effect on earning management.    Keywords: Good Corporate Governance, Cash Flow, Profitability, Earning Management
 
Publisher Jurnal Ilmiah Riset Manajemen
 
Contributor —
 
Date 2020-08-07
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jrm/article/view/7675
 
Source Jurnal Ilmiah Riset Manajemen; eJrm Vol. 09 No. 04 Agustus 2020
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jrm/article/view/7675/6189
 
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