Pengaruh Kekuatan Pasar Dan Persaingan Industri Terhadap Hubungan Tata Kelola Perusahaan Dan Manajemen Laba

Alexandra, Cindy and Eriandani, Rizky (2022) Pengaruh Kekuatan Pasar Dan Persaingan Industri Terhadap Hubungan Tata Kelola Perusahaan Dan Manajemen Laba. Jurnal Akuntansi dan Bisnis, 22 (1). pp. 30-46. ISSN 1412-0852 (print), 2580-5444 (online)

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Official URL / DOI: https://jab.fe.uns.ac.id/index.php/jab/article/vie...

Abstract

This study examines how market forces and industry competition affect the correlation between corporate governance and earnings management. The test breaks the sample based on market forces and industry competition. The research sample uses non-financial companies listed on the Indonesia Stock Exchange (IDX) throughout the 2018-2020 period. The results of this study state that when market power is high, earnings management is low, while industrial competition does not affect earnings management. In its influence on the relationship between good corporate governance and earnings management, only market power have an influence so that only market power cause the inconsistency.

Item Type: Article
Uncontrolled Keywords: Manajemen Laba; Kekuatan Pasar; Persaingan Industri; Tata Kelola Perusahaan
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: RIZKY ERIANDANI M.Ak. - 209174
Date Deposited: 04 Jul 2022 08:47
Last Modified: 04 Jul 2022 08:47
URI: http://repository.ubaya.ac.id/id/eprint/42050

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