Pengaruh Corporate Governance dan Remunerasi Direksi Terhadap Earning Management (Studi Bank Konvensional Periode 2016-2020)
نویسندگان
چکیده
Penelitian ini bertujuan untuk menguji pengaruh Tata Kelola Perushaan dan Remunerasi direksi terhadap Manajemen laba pada perusahaan perbankan periode 2016-2020 yang terdaftar di Bursa Efek Indonesia. Sampel penelitian 36 dipilih menggunakan metode purposive sampling. Data diperoleh dari laporan tahunan keuangan telah dipublikasi. Diperoleh jumlah sampel sebanyak 47 layak dianalisis uji. Hasil menunjukan baha tata kelola tidak berpengaruh manajemen laba, remuenrasi positif Loan to deposit ratio laba.
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ژورنال
عنوان ژورنال: Jurnal Keuangan dan Perbankan
سال: 2023
ISSN: ['1410-8089', '2443-2687']
DOI: https://doi.org/10.35384/jkp.v18i1.327