PENGARUH BOARD INDEPENDENCE, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT
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Abstract
This study aims to determine the effect of board independence ( KOMI ), leverage ( DAR ),
firm size ( FSIZE ) on earning management. This research method is qualitative with
secondary data sources, namely annual reports published by companies listed on the
Indonesia Stock Exchange (www.idx.co.id) and company websites during the 2017-2020
period. In this study, the sampling technique used purposive sampling. The total number of
valid samples is 100 companies. The results showed that there was a negative and
significant effect between KOMI on earning management, DAR had no affect on earning
management , FSIZE had a positive and significant effect on earning management.
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