Influence of Good Corporate Governance and Capital structure to Profitability and Profit Management in Manufacturing CompanyListed on Efek the Indonesia Stock Exchange

Su'un, Su'un and Ramlawati, Ramlawati (2020) Influence of Good Corporate Governance and Capital structure to Profitability and Profit Management in Manufacturing CompanyListed on Efek the Indonesia Stock Exchange. IOSR Journal of Business and Management (IOSR-JBM), 22 (1). pp. 56-61. ISSN 2278 - 487X

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Official URL: https://www.iosrjournals.org/iosr-jbm/papers/Vol22...

Abstract

Abstract Research objectives: (1) to partially analyze the effect of good corporate governance and capital structure on profitability. (2) to partially analyze the effect of good corporate governance and capital structure on earnings management. (3) to analyze the effect of profitability on earnings management. (4) To partially analyze the effect of good corporate governance and capital structure on earnings management through profitability.Quantitative research approach. Research locations on the Indonesia Stock Exchange by accessing data through the Indonesia Capital Market Directory via the IDX website. The object of research in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 -2019. The population is 142 companies and the sample is 42 (210 sample units). The technique of sample collection is by purposive sampling. The analytical method uses the Structural Equauation Model (SEM) and SPSS-23.The results of the study: (1) good corporate governance and capital structure partially have positive and significant effect on profitability, (2) good corporate governance has a positive and significant effect on earnings management, (3) capital structure has a positive and not significant effect on earnings management, ( 4) profitability has a positive and significant effect on earnings management. (5) good corporate governance and capital structure partially have a positive and significant effect on earnings management through profitability. Keywords: Good Corporate Governance, Capital Structure, Profitability, Profit Management

Item Type:	Article
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	FAKULTAS EKONOMI > MANAJEMEN
Depositing User:	Unnamed user with email admin@umi.ac.id
Date Deposited:	06 Oct 2021 03:52
Last Modified:	12 Oct 2021 07:34
URI:	http://repository.umi.ac.id/id/eprint/542

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