THE EFFECT OF INSTITUTIONAL OWNERSHIP, INDEPENDENT BOARD OF COMMISSIONERS AND AUDIT COMMITTEE GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT

Authors

  • M Anwar Masruri Universitas Ibn Khaldun Bogor
  • Fatih Mohammad Irsyad Universitas Ibn Khaldun Bogor
  • Verni Asvariwangi Universitas Ibn Khaldun Bogor

DOI:

https://doi.org/10.32832/manager.v6i4.19686

Abstract

In this study, corporate governance is measured using institutional ownership, independent board of commissioners and audit committee to see its effect on earnings management as measured using discretionary accruals based on Jones cross sectional, the data used are food and beverage subsector manufacturing companies from 2018 - 2022 with a total sample that matches the predetermined criteria of 55 sample companies, based on the results obtained, it states that institutional ownership has a negative effect on earnings management, while other variables have no effect this can be caused by the number of samples and control variables that have not been added in this study.

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Published

2023-11-08

How to Cite

Masruri, M. A., Irsyad, F. M., & Asvariwangi, V. (2023). THE EFFECT OF INSTITUTIONAL OWNERSHIP, INDEPENDENT BOARD OF COMMISSIONERS AND AUDIT COMMITTEE GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT. Manager : Jurnal Ilmu Manajemen, 6(4), 67–77. https://doi.org/10.32832/manager.v6i4.19686

Issue

Vol. 6 No. 4 (2023): NOVEMBER

Section

Articles

License

Copyright (c) 2023 M Anwar Masruri, Fatih Mohammad Irsyad, Verni Asvariwangi

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.