Corporate Governance and Capital Structure, It’s Influence on Company Earnings Management

Adeng Pustikaningsih; Nabila Salma Anindyatama; Siti Arifah

Authors

Adeng Pustikaningsih Universitas Negeri Yogyakarta, Yogyakarta
Nabila Salma Anindyatama Universitas Negeri Yogyakarta, Yogyakarta
Siti Arifah Universitas Tidar, Magelang

Keywords:

Corporate Governance, Public Ownership, Audit Committee, Independent Commissioner, Capital Structure, Earning Management

Abstract

This research aims to empirically prove the influence of corporate governance and capital structure on earnings management. Corporate governance and capital structure are independent variables, while earnings management is the dependent variable tested in this research. The subjects of this research are mining companies listed on the IDX in 2018-2022. The sample for this research was determined using a purposive sampling method and obtained 13 companies. Earnings management is measured using discretionary accruals. Corporate governance is measured by indicators of public ownership, audit committee and independent commissioners. Capital structure is measured using DER. Hypothesis analysis uses multiple linear regression analysis. The results of this research show that there is no significant influence between public ownership, audit committee and independent commissioners on earnings management. Meanwhile, capital structure has a significant negative influence on earnings management

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