Jurnal Institusi
Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
The thesis enthited "The Influences of Good Corcorate Governance on Earnings Managenent in Coal Sub Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2019-2021 period" examines the influence of good corporate governance mechainisms, namely, bonus compensation, size of the board of directors and institutional ownership on earnings management. This research uses descriptive statistical methods with quantotative data types. The data collection technique is in the form of companies for the period 2019-2021 which are listed on the Indonesia Stock Exchalange Website. This research used the Purposive Sampling Method technique in taking samples with a total of 96 samples. The data analitys method used in multiple linear regression analysis using the SPSS version 22 program. The results of this research show that: bonus compensation has a significant negtive effect on earnings management the size of the board of directors ha a significant positive effect on earnings management institutional ownership has a significant positive effect on earnings management.
Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 2 No. 3 (2024): JALAK; 240-250
Penerbit: Universitas Lancang Kuning