Authors :
Gemi Ruwanti, Grahita Chandrarin, Prihat Assih
Volume/Issue :
Volume 4 - 2019, Issue 8 - August
Google Scholar :
https://goo.gl/DF9R4u
Scribd :
https://bit.ly/2MtdWDw
Abstract :
This study aims to examine the role of
corporate governance in relation to the size of the
company and leverage earnings management. Earnings
management concept adopted the Modified Jones
Model measured using a proxy discretionary accruals.
Samples are manufacturing companies listed in
Indonesia Stock Exchange period 2014 - 2017. The
sampling method with purposive sampling. Data were
analyled using Moderated Regression Analysis (MRA).
The results showed the effect of firm size on earnings
management was positive, while leverage has a positive
effect on earnings management. The role of corporate
governance in relation to the size of the company and
leverage significant earnings management is negative,
meaning that when the company has good corporate
governance, the large companies and companies with
high leverage level will tend to not perform earnings
management or what their reported profits.
Keywords :
Firm Size, Leverage, Earnings Management Corporate Governance.
This study aims to examine the role of
corporate governance in relation to the size of the
company and leverage earnings management. Earnings
management concept adopted the Modified Jones
Model measured using a proxy discretionary accruals.
Samples are manufacturing companies listed in
Indonesia Stock Exchange period 2014 - 2017. The
sampling method with purposive sampling. Data were
analyled using Moderated Regression Analysis (MRA).
The results showed the effect of firm size on earnings
management was positive, while leverage has a positive
effect on earnings management. The role of corporate
governance in relation to the size of the company and
leverage significant earnings management is negative,
meaning that when the company has good corporate
governance, the large companies and companies with
high leverage level will tend to not perform earnings
management or what their reported profits.
Keywords :
Firm Size, Leverage, Earnings Management Corporate Governance.