| dc.description.abstract | The objective of this research is to analyze the Effects of Good Corporate Governance on Earnings Management of The Manufacturing Companies Listed on Indonesia Stock Exchange within the period from 2015 until 2020. Managerial ownership, independent board of commissioners, institutional ownership, the size of audit committee, and the financial skill of the audit committee serve as the independent variables. The population covers 193 companies and 34 of them are taken using purposive sampling technique as the sample, thus, this research makes a total of 204 observations. The data used in this research consist of each company's financial statements which have been published on www.dx.co.id and www.invesnesia.com. Quantitative analysis method is employed by conducting classical assumption tests and statistical analysis, namely multiple linear analysis. The research findings indicate that the mechanism of good corporate governance namely managerial ownership, independent board of commissioners, institutional ownership, the size of audit committee, and financial skill of audit committee simultaneously affect the earnings management Partially independent board of commissioners and size of audit committee do not affect earnings management while managerial ownership, institutional ownership, and financial skill of the audit committee have positive and significant effects on earnings management | en_US |
