Determinan Manajemen Laba pada Perusahaan Manufaktur
DOI:
https://doi.org/10.24246/persi.v7i2.p1-19Keywords:
Leverage, Sales Growth, Independent Board of Commissioners, Managerial OwnershipAbstract
This study aims to examine the effect of corporate governance mechanisms, leverage and sales growth on earnings management. This research is a type of explanatory research with the method used is a quantitative approach. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used purposive sampling and obtained as many as 23 companies so that the total observations in this study were 92 observations. The data used in this research is secondary data obtained through www.idx.co.id. Testing in this study uses Eviews version 12. The results of the study prove that the independent board of commissioners has no effect on earnings management It is possible that the independent board of commissioners has not carried out its role optimally, Managerial ownership has no effect on earnings management because managerial ownership is still small, so it has not been able to unite the interests of managers and shareholders. Leverage has no effect on earnings management. This is due to supervision from the creditor. Sales growth affects earnings management because the higher the sales growth, the company will tend to take earnings management actions.
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