Determinant of earnings management practices in manufacturing companies
Firnanda Kasih Mulia,
Driana Leniwati,
Agung Prasetyo Nugroho Wicaksono
Abstract:Research aims: This study aims to examine the effect of audit committees, independent commissioners, and the presence of women on boards, such as the chief executive officer and chief financial officer, on earnings management practices.Design/Methodology/Approach: This research used a quantitative method with a final panel data sample of 25 companies in the manufacturing sector for three years from 2020 to 2022. Hypothesis testing employed the regression model with the Common Effect Model (CEM) test. Sampling … Show more
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