PENGARUH MEKANISME TATA KELOLA, KONEKSI POLITIK DAN ROA TERHADAP MANAJEMEN LABA SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI

Abstract

Earnings management is an act of managers in engineering accounting information so that recorded profits are in accordance with the wishes of managers, both for personal and corporate interests. The research objective is to determine the effect of governance mechanisms, political connections and also return on assets on earnings management. The population in this study is the consumer goods industry sector companies with 382 observations. The analytical tool used in this research is regression analysis. The results of this study indicate that the governance mechanism shows a positive and significant effect on earnings management, the political connection variable shows an insignificant effect on earnings management, the return on assets variable shows a positive and significant effect on earnings management.