Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, Praktik Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia

THE INFLUENCE OF OWNERSHIP STRUCTURE, COMPANY SIZE, AND CORPORATE GOVERNANCE PRACTICES ON PROFIT MANAGEMENT IN PHARMACEUTICAL COMPANIES LISTED ON INDONESIAN STOCK EXCHANGE BY DEA UMA CHAIRUNISA his study aims to examine the effect of Ownership Structure, Company Size, and Corporate Governance Practices on earnings management in pharmaceutical companies listed on the Indonesian Stock Exchange. The independent variables in this variable are Ownership Structure, Company Size, and Corporate Governance. The dependent variable is earnings management as measured by discretionary accrual measurement as a proxy for earnings management calculated using the Jones model. The results showed silmutaneously showed that ownership structure had no effect on earnings management, ownership structure had a negative effect and company size and corporate governance had a positive and significant effect on earnings management