The effect of good corporate governance, leverage, firm size and earning management evidence from Indonesia

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dc.contributor.authorSurjandari, Dwi Asih
dc.contributor.authorMinanari, Minanari
dc.contributor.authorNurlaelawati, Lela
dc.date.accessioned2022-04-04T08:05:38Z
dc.date.available2022-04-04T08:05:38Z
dc.date.issued2021en_US
dc.departmentİstanbul Ticaret Üniversitesien_US
dc.description.abstractThe purpose of this study is to analyze the effect of Good Corporate Governance, Leverage and Firm Size on Earning Management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 to 2019. The study involves secondary data in the form of annual financial reports from 66 companies that meet the criteria obtained from the IDX website and the research object is Good Corporate Governance, Leverage, Firm Size as the independent variable and Earning Management as the Dependent variable. The analysis uses regression with E-views version 11.0. The results showed that all independent variables represented by Good Corporate Governance, Leverage and Firm Size had a weak effect on Earning Management and partially, only Leverage had a significantly negative effect on Earning Management. The implication of this research, is that the parties who concern with the limitation of Earning Management activities supposed to consider Leverage in their decision making.en_US
dc.identifier.endpage183en_US
dc.identifier.issue2en_US
dc.identifier.startpage165en_US
dc.identifier.urihttps://hdl.handle.net/11467/5249
dc.identifier.volume7en_US
dc.language.isoenen_US
dc.publisherİstanbul Ticaret Üniversitesien_US
dc.relation.ispartofInternational Journal of Commerce and Financeen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Başka Kurum Yazarıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectGood Corporate Governanceen_US
dc.subjectLeverageen_US
dc.subjectFirm Sizeen_US
dc.subjectEarning Managementen_US
dc.titleThe effect of good corporate governance, leverage, firm size and earning management evidence from Indonesiaen_US
dc.typeArticleen_US

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