The Effect Of Good Corporate Governance And Financial Distress On Earnings Management Lisa Aisah (a) Arfan Ikhsan (b) Azizul Kholis (c)
Universitas Negeri Medan
Abstract
This study aims to determine the effect of managerial ownership, institutional ownership, audit committee, independent commissioners, financial distress on earnings management in manufacturing companies that are listed (go public) on the Indonesia Stock Exchange in 2020-2021. This test is based on Agency Theory. The research sample is 32 manufacturing companies with data analysis tecniques using multiple linear regression analysis. The hypotheses put forward in the study are: 1) Managerial ownership has a significant egative effect on earnings management. 2) Institutional ownership has a significant positive effect on earnings management. 3) The audit committee has no significant effect on earnings management. 4) Independent commissioners has a significant negative effect on earnings management. 5) and Financial distress has no significant effect on earnings management.
