The Effect of Mechanism of Good Corporate Governance and Investment Opportunity Set on the Earning Management: Study On Property and Real Estate Companies Are Listed In Indonesia Stock Exchange

Nurlis .

Abstract


This study aims to test empirically the effect of the mechanism of Good Corporate Governance and Investment Opportunities for Earning Management in Property and Real Estate companies listed on the Stock Exchange.

The results showed that the Independent Commissioner, institutional ownership, and Investment Opportunities Set significantly affect earnings management. Instead, the frequency of audit committee meetings no significant effect on earnings management,

Keywords: Good Corporate Governance and Investment Opportunity Set, Earning Management


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ISSN (Paper)2222-1905 ISSN (Online)2222-2839

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