Pengaruh Corporate Governance terhadap Real Earning Management - Sebuah Studi Literatur

Authors

  • Tri Sudjadmiko Winata Institut Bisnis dan Informatika Kwik Kian Gie, Indonesia
  • Carmel Meiden Institut Bisnis dan Informatika Kwik Kian Gie, Indonesia

DOI:

https://doi.org/10.31004/jptam.v8i1.13353

Keywords:

Management Laba Riil, Tata Kelola Perusahaan, Studi Literatur

Abstract

Penelitian ini menganalisis pengaruh corporate governance terhadap real earnings management. Fokusnya melibatkan elemen-elemen corporate governance, seperti struktur kepemilikan perusahaan, dewan direksi dan komisaris yang independen dan ukuran komite audit. Studi literatur ini merangkum temuan penelitian sebelumnya, mengeksplorasi hubungan antara corporate governance dan praktik real earnings management. Hasil studi dari 11 artikel dari tahun 2022-2023 ini diharapkan memberikan wawasan tentang dampak corporate governance terhadap transparansi dan kejujuran dalam pelaporan keuangan, dengan potensi implikasi terhadap kebijakan regulasi dan praktik bisnis. Studi ini menyoroti pentingnya corporate governance dalam memitigasi risiko real earnings management.

References

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Published

29-01-2024

How to Cite

Winata, T. S., & Meiden, C. (2024). Pengaruh Corporate Governance terhadap Real Earning Management - Sebuah Studi Literatur. Jurnal Pendidikan Tambusai, 8(1), 6219–6227. https://doi.org/10.31004/jptam.v8i1.13353

Issue

Vol. 8 No. 1 (2024): April 2024

Section

Articles of Research

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