PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Authors

  • Febrianti Novita Universitas 17 Agustus 1945 Surabaya Author
  • Riska Septi Ariani Universitas 17 Agustus 1945 Surabaya Author
  • Selma Nevira Shinta Putri Universitas 17 Agustus 1945 Surabaya Author
  • Soputan Sylvia Setyani Universitas 17 Agustus 1945 Surabaya Author
  • Allysia Safira Putri Palevy Universitas 17 Agustus 1945 Surabaya Author

DOI:

https://doi.org/10.62281/JMA/v1i1.11

Keywords:

Corporate Governance, Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Asing, Komisaris Independen, Manajemen Laba

Abstract

Jurnal Pengaruh Corporate Governance Terhadap Manajemen Laba memiliki tujuan untuk mengetahui bagaimana praktik manajemen laba berhubungan dengan tata kelola perusahaan. Penelitian ini menganalisis faktor-faktor seperti kepemilikan institusional, kepemilikan manajemen, kepemilikan asing, dan keberadaan komisaris independen. Penemuan menunjukkan bahwa kepemilikan manajerial dan kepemilikan asing mempengaruhi praktik manajemen laba, sementara kepemilikan manajerial dan kepemilikan asing mempengaruhi praktik manajemen laba.

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Published

2023-12-26

How to Cite

PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA. (2023). Jurnal Media Akademik (JMA), 1(1). https://doi.org/10.62281/JMA/v1i1.11

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