PROFIT MANAGEMENT: THE EFFECT OF CORPORATE GOVERNANCE MECHANISM AND GOOD CORPORATE GOVERNANCE

Ricky, Ricky and Darmawati, Lusi Endang Sri and Wibowo, Teguh Setiawan and Dewi, Mega Arisia and Kristiawan, Agung (2023) PROFIT MANAGEMENT: THE EFFECT OF CORPORATE GOVERNANCE MECHANISM AND GOOD CORPORATE GOVERNANCE. International Journal of Economics, Business and Accounting Research (IJEBAR), 7 (2). pp. 1-8. ISSN e-ISSN : 2614-1280, p-ISSN : 2622-4771

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Abstract

This research is motivated by the importance of good corporate governance in companies. This study aims to identify and analyze the influence of corporate governance and good corporate governance mechanisms on profit management. The research method used in this research is descriptive method with a quantitative approach. The sample in this study were 100 employees of private companies using random sampling technique. Data collection uses a questionnaire distributed to employees of private companies. The instruments used have been tested for validity and reliability. The collected data were analyzed using the classical assumption test and multiple linear regression with SPSS tools. The results of this study indicate that 1) The mechanism of corporate governance has a positive and significant effect on profit management, 2) Good corporate governance has a positive and significant effect on profit management, and 3) The mechanism of corporate governance and good corporate governance has a positive and significant effect on profit management. The findings of this study indicate that if companies want to improve profit management, companies must also improve corporate governance and good corporate governance mechanisms.

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