Pengaruh Good Corporate Governance, Firm Size, Dan Auditor Switching Terhadap Earning Management
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Abstract
The purpose of the research was to analysis the effect of good corporate governance, firm size,
and auditor switching toward earning management. The sample in this research were 75 data
from 32 the manufacturing company of consumer goods industry listed on the Indonesia Stock
Exchange (IDX) in the period 2017-2019. The sampling method used purposive sampling with
five criterias. Analysis of the data used in this study with multiple linear regression analyses. The
Data is analyzed by using the Statistical Product and Service Solution 25 (SPSS 25). The results
showed that good corporate governance, firm size, dan auditor switching have no significant
effect on earning management. The implication of this study is the company need to evaluate all
management activities periodically and set the policy.
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