Vol 7 (2022): December
Business and Economics

The Influence of Good Corporate Governance, Profitability and Dividend Policy on Earnings Management
Pengaruh Good Corporate Governance, Profitabilitas dan Kebijakan Deviden Terhadap Manajemen Laba


Muhammad Sabdo Sartam
Universitas Muhammadiyah Sidoarjo, Indonesia
Wisnu Panggah Setiyono
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
Published September 12, 2022
Keywords
  • Good Corporatengovernance,
  • Profitability,
  • Dividend Policy,
  • Earnings Management
How to Cite
Sartam, M. S., & Setiyono, W. P. (2022). The Influence of Good Corporate Governance, Profitability and Dividend Policy on Earnings Management. Academia Open, 7, 10.21070/acopen.7.2022.3277. https://doi.org/10.21070/acopen.7.2022.3277

Abstract

This thesis is not published. Faculty of Business, Law and Communication Sciences Muhammadiyah University of Sidoarjo. The purpose of this study is to determine and analyze the influence of good corporate governance, profitability and dividend policy on earnings management in manufacturing companies for the 2015-2019 period. The approach used in this study is a quantitative approach. . the population used is manufacturing companies in the consumption sector from 2015-2019, while the technique used is purposive sampling so that a sample of 9 companies is obtained with the amount of data analyzed by 45 financial statements. The data analysis technique uses multiple linear regression with the help of the SPSS version 25 program. The results prove that good corporate governance has no significant effect on earnings management, profitability has a significant effect on earnings management, dividend policy has no significant effect on earnings management, and good corporate governance, profitability and dividend policy has a significant effect on earnings management.

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