Pengaruh Corporate Governance terhadap Manajemen Laba (study kasus pada Bank BRI, Bank BNI, Bank Mandiri, Bank Danamon, Bank BCA dan Bank Bukopin Tbk)

Abstract

The purpose of this research is to know the effect of Corporate governance (managerial ownership, institutional ownership, audit quality, independent commissioner) to Earnings Management at PT. BRI, Bank BNI, Bank Mandiri, Bank Danamon, Bank BCA, Bank Bukopin Tbk. The test conducted in this study are assumption test, multiple linear analysis, hypothesis test and coefficient of determination test.Based on partial hypothesis test (t test) managerial ownership, institutional ownership, have positive and significant effect to earnings management. audit quality has a negative and significant effect on earnings management. while independent commissioners have no effect on earnings management. Based on hypothetical test simultaneously (f test) Managerial Ownership, Institutional Ownership, Audit Quality, Independent Commissioner have significant influence to earnings management.

Pengaruh Internal Kontrol, Organization Behaviour Dan Digitalisasi Terhadap Kinerja Perusahaan

“…Internal kontrol memiliki dampak yang signifikan terhadap kinerja perusahaan perkebunan kelapa sawit (Tarigan, Hasan, & Andreas, 2018). Internal kontrol mencakup proses, kebijakan, dan tindakan yang dirancang untuk memastikan bahwa tujuan perusahaan dicapai secara efisien, risiko dikelola dengan baik, dan kepatuhan terhadap aturan dan regulasi dipatuhi (Rumansyah, 2017). Internal kontrol bertujuan untuk melindungi aset perusahaan, memastikan akurasi dan keandalan informasi keuangan, serta mencegah atau mendeteksi penyalahgunaan atau kecurangan.…”