The3Impact of Good Corporate Governance on Earning Management3in Banking3Listed On Bei in 2019

Abstract

This research aims to^determine empirically the^effect^of good^corporate governance^on profit 
management. ^The size^of the Board0of0Commissioners is a proxy for good corporate governance, 
Expertise 
the 
Board0of Commissioners, Meetings of^the^Board^of Commissioners, 
Size^of^the^Board^of^Directors, Size of the Audit0Committee, ^Expertise of the^Audit0Committee^and 
Meetings of the^Audit0Committee. ^The dependent variable in this research is earning0management. 
This research used 44 samples of Annual Bank Reports listed^on^the^Indonesia^Stock^Exchange in 2019. 
The^method^of^analysis data^in^this^research^is regression analysis after testing classical assumptions. 
The^results^of^this research indicate that^the number^of members^of^the^board0of0directors and 
the^number^of^audit^committees have^a^significant negative effect^on^earning^management. 
Meanwhile, the^number^of members of the board^of^commissioners, ^the expertise 
of^the^board^of^commissioners, 
the 
meeting^of^the^board^of^commissioners, 
^the 
number^of^independent commissioners^and the meeting of^the^audit0 committee have 
no^significant^effect^on^earnings management. The^results^of this research indicate^that the 
presence of an adequate number of directors and audit0committees can reduce earnings 
management.