PENGARUH FAIR VALUE ACCOUNTING, GOOD CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017 - 2019)

Abstract

This study aims to analyze the effect of fair value accounting disclosures, Good Corporate Governance on earnings management. The research population is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The number of samples is 42 companies. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that fair value accounting, managerial ownership, and institutional ownership have no effect on earnings management. The board of commissioners has a significant negative effect and the audit committee has a significant positive effect on earnings management. Simultaneously, all variables affect investor reactions.

Keywords: fair value accounting, good corporate governance, and earning management