The Influence of Corporate Governance in The Relationship of Firm Size and Leverage on Earnings Management


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

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.

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