Identification of Variables That Improve the Reveneus of Entertainment Tax in the City of Batam City with GRDP Price Apply as Moderating Variable

Banjarnahor, Haposan; Lubis, Syarif Hidayah

doi:10.5220/0009500910111019

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“…Uji statistik deskriptif disajikan tabel yang berisikan nilai minimum, maksimum, mean, dan deviasi standar dari masing-masing variabel yang menjadi objek observasi. Uji normalitas pada penelitian ini terdiri dari Histogram, Normal P-P Plot, dan One Sample K-S. (Banjarnahor & Lubis, 2020) Jika grafik histogram tidak terlalu ke kiri ataupun ke kanan, maka data dapat dikatakan sudah normal. Uji normalitas dengan Normal P-P Plot, data ditandai dengan bentuk titik-titik.…”

Section: Uji Statistik Deskriptifunclassified

Analisis Good Corporate Governance Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Lim

2021

ekobistek

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The inequality in obtaining information that occurs between the principal and the agent is known as information asymmetry, which provides an opportunity for managers to perform earnings management. Earnings management is done by manipulating various information contained in the financial statements of a company. Good Corporate Governance (GCG) is a solution to minimize earnings management so that the company's condition is healthier, which of course uses certain principles. This study aims to examine the effect of the GCG mechanism on earnings management. The GCG mechanism used in this study consists of independent commissioners, institutional ownership, managerial ownership, and an audit committee. The research population is manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period using purposive sampling method. The results showed that partially or from each of the GCG mechanisms used by the study, independent commissioners had no effect on earnings management, managerial ownership had no effect on earnings management, institutional ownership had no effect on earnings management, and the audit committee had a significant effect on management. profit. However, simultaneously, independent commissioners, managerial ownership, institutional ownership, and the audit committee have a significant effect on earnings management.

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Section: Uji Statistik Deskriptifunclassified

Analisis Good Corporate Governance Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Lim

2021

ekobistek

View full text Add to dashboard Cite

show abstract

Identification of Variables That Improve the Reveneus of Entertainment Tax in the City of Batam City with GRDP Price Apply as Moderating Variable

Cited by 1 publication

References 0 publications

Analisis Good Corporate Governance Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Analisis Good Corporate Governance Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

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