Pengaruh Good Corporate Governance (GCG) Terhadap Manajemen Laba Pada Perusahaan Yang Terdaftar di JII

Authors

  • Silvi Maulida UIN Sulthan Thaha Saifuddin Jambi Author
  • Eri Nofriza UIN Sulthan Thaha Saifuddin Jambi Author
  • Anzu Elvia Zahara UIN Sulthan Thaha Saifuddin Jambi Author

Keywords:

Good Corporate Governance, Audit Committee, Earnings Management, Jakarta Islamic Index

Abstract

This research was conducted to examine the influence of Good Corporate Governance (GCG) on earnings management in companies listed on the Jakarta Islamic Index (JII) from 2019 to 2023. The study analyzes four independent variables: audit committee, board of commissioners, institutional ownership, and managerial ownership, with earnings management as the dependent variable. The sample includes 27 companies listed on JII over the specified period. Using Cammon Effect regression analysis in Eviews 12, findings reveal significant effects for institutional and managerial ownership on earnings management, while audit committee and board of commissioners do not show significant influence. Results indicate that the GCG components examined do not collectively impact earnings management in a statistically significant way.

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Published

2024-11-23

Issue

Vol. 1 No. 1 (2024): JMEBI: Jurnal Mahasiswa Ekonomi Bisnis Islam

Section

Articles

How to Cite

Pengaruh Good Corporate Governance (GCG) Terhadap Manajemen Laba Pada Perusahaan Yang Terdaftar di JII. (2024). Jurnal Mahasiswa Ekonomi Dan Bisnis Islam, 1(1), 14-24. https://ejournals.iconz.or.id/index.php/jmebi/article/view/2