This research aims to get an overview of the influence of Good Corporate Governance (GCG) on Earnings Management practices in the research period from 2014 to 2021 with selected journals sample. What are the topics that GCG used and how it affects on earnings management, as well as what motives, theories, and models are used in measuring Earnings Management practices are the areas of this research. The researcher uses a Systematic Literature Review (SLR) methodological approach and the results show that the influence of the GCG mechanism on earnings management is quite diverse. This study wants to provide new insights regarding earnings management research in the perspective of good corporate governance in the future. Several topics proposed for the next research are intellectual capital, ownership by age factor, foreign ownership and earnings management measurement model with a new approach developed by Dechow et al., 2011.
This study aims to summarize the results of previous studies and provide suggestions for further researchers to expand the variables by adding relevant moderating variables to be used in assessing their effect on Going Concern Audit Opinion (GCO). Audit opinion is an important and useful thing for companies that can be used as one of the considerations for creditors or investors to lend some money or to invest. The researcher uses a systematic literature review methodology approach (SLR) with a selected sample of 34 journals published for the period 2006 to 2021. The results show that the factors that have a significant influence on going concern audit opinions are the previous year's audit opinion, debt default, liquidity, auditor reputation and audit lag. Meanwhile, financial distress is a moderating factor for the influence of auditor reputation, auditor switching, and leverage on the acceptance of going concern audit opinions.
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