The Drivers of Earning Management: Cases of Firms with Corporate Governance Perception Index
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Tujuan dari penelitian ini adalah untuk menguji apakah tata kelola perusahaan mengalami kesulitan keuangan dan menguji efek dari tekanan keuangan, leverage keuangan dan tata kelola perusahaan pada manajemen laba. Penelitian ini dilakukan pada perusahaan yang memperoleh indeks persepsi tata kelola perusahaan di Indonesia. Pemilihan sampel menggunakan purposive sampling dengan total 86 perusahaan dari 198 perusahaan pada 2012-2017. Desain pengujian hipotesis menggunakan regresi linier berganda. Hasil pengujian hipotesis menemukan bahwa leverage keuangan, kesulitan keuangan dan tata kelola perusahaan mempengaruhi arah negatif manajemen laba. Perusahaan yang mengalami kesulitan keuangan tampaknya melakukan strategi manajemen laba untuk mengurangi pendapatan atau meningkatkan pendapatan.
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