Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur Di Indonesia
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Abstract
The purpose of this study is to obtain empirical evidence regarding the effect of
firm's corporate strategy, leverage, independent commissioners, and audit committee on
earnings management practices in manufacturing companies listed on the Indonesia Stock
Exchange in 2017-2019. This study used 69 samples of manufacturing company data selected
through purposive sampling technique. This study uses secondary data in the form of
financial and annual reports from manufacturing companies listed on the Indonesia Stock
Exchange during 2017-2019. This study uses EViews 11.0 to process data. The results of this
study indicate that firm's corporate strategy has a significant positive effect on earnings
management, while leverage, independent commissioners, and the audit committee do not
have a significant effect on earnings management.
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