The Effect of Corporate Governance on Earnings Management Practices in Mining Companies Listed on the IDX in 2016-2019.

Anis Viyatul Hamidah, - (2021) The Effect of Corporate Governance on Earnings Management Practices in Mining Companies Listed on the IDX in 2016-2019. Undergraduate thesis, Fakultas Ekonomi dan Bisnis Islam Program Studi Akuntansi Syariah.

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Abstract

Anis Viyatul Hamidah, Nur Alifah Fajariyah, SE., MSA. 2021: The Effect of Corporate Governance on Earnings Management Practices in Mining Companies Listed on the IDX in 2016-2019. Financial reports are a means of information from parties within the company to parties outside the company. The financial statements presented have a great influence on the majority of report users. Management policies on the management and reporting of financial data (especially earnings) have a broad influence, because profit data is the main focus of financial reporting to evaluate company performance. The formulation of the problem in this study are (1) Does the mechanism of Corporate Governance with independent commissioners affect earnings management? (2) Does the mechanism of Corporate Governance with the audit committee affect earnings management? (3) Does the mechanism of Corporate Governance with the quality of external auditors affect earnings management? (4) Does the mechanism of Corporate Governance with managerial ownership affect earnings management? (5) Does the Corporate Governance mechanism have a simultaneous effect on earnings management? The objectives of the study are: (1) To determine the effect of independent commissioners on earnings management. (2) To determine the effect of the audit committee on earnings management. (3) To determine the effect of the quality of external auditors on earnings management. (4) To determine the effect of managerial ownership on earnings management. (5) To determine the simultaneous effect on earnings management. This study uses a quantitative approach using secondary data with the type of associative research. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX). Sampling using purposive sampling, totaling 10 companies. Data analysis tools in the form of classical assumption test and multiple linear regression analysis with the help of SPSS. This research concludes: (1) Independent commissioners have a positive and insignificant effect on earnings management. (2) The audit committee has a negative and insignificant effect on earnings management. (3) The quality of external auditors has a negative and insignificant effect on earnings management. (4) Managerial ownership has a negative and insignificant effect on earnings management. (5) The influence of Corporate Governance consisting of independent commissioners, audit committees, quality of external auditors, managerial ownership does not simultaneously affect earnings management. Keywords : Corporate Governance, Earnings Management

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