Influence of Good Corporate Governance Implementation on Profit Management: A Research Proposal

DOI

10.2991/aebmr.k.220204.026How to use a DOI?

Keywords

Good Corporate Governance; Earnings Management; audit committee; independent board of commissioners; institutional ownership; managerial ownership

Abstract

This research aims to see how good corporate governance affects profit management. The audit committee (X1), independent commissioners (X2), institutional ownership (X3), and managerial ownership (X4) are the dependent variables, whereas the audit committee (X1), independent commissioners (X2), institutional ownership (X3), and managerial ownership (X4) are the independent factors (X4). Using a deliberate sampling technique, the population in this research is banking enterprises listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The study employs basic assumption tests such as normality, multicollinearity, autocorrelation, and heteroscedasticity, as well as multiple linear regression analysis.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Agus Parhan Saepul Anwar
AU  - Ana Yuliana Jasuni
PY  - 2022
DA  - 2022/02/10
TI  - Influence of Good Corporate Governance Implementation on Profit Management: A Research Proposal
BT  - Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
PB  - Atlantis Press
SP  - 249
EP  - 254
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220204.026
DO  - 10.2991/aebmr.k.220204.026
ID  - Anwar2022
ER  -