PENGARUH KONSERVATISME AKUNTANSI, FINANCIAL DISTRESS, DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Abstract

This study aims to examine the effect of accounting conservatism, financial distress, and good corporate governance (GCG) on earnings management. This study us the dependent variable is a earnings management, while the independent variable is accounting conservatism, financial distress, size of the board of commissioners, audit committee, institutional ownership, and managerial ownership.
The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2022. By using purpose sampling in sample selection, 834 research samples were obtained for 4 consecutive years. This study use four analytical method of descriptive statistical analysis, classical assumption test, multiple linear regression test, and hypothesis testing.
The findings of this study reveal that accounting conservatism, size of the board of commissioners, audit committee, institutional ownership, and managerial ownership have a negative on earnings management. However, the results also reveal that financial distress has a positive on eranings management.