The Influence Of Good Corporate Governance On Profit Management Practices Of Manufacturing Companies In The Period 2019-2024
Keywords:
Good corporate governance, shares, institutional ownership, managerial ownership, independent board of commissioners, audit committeeancial Behavior, Lending, Z Generation'sAbstract
Good Corporate Governance (GCG) is a system that regulates the relationship between shareholders, management, and other stakeholders (Sari, 2021), Financial reports play an important role as the main source of information for stakeholders to assess the condition and performance of the Company (Anggraeni, 2020). The purpose of this study is to determine whether or not the x or independent variable has an influence on the dependent variable or y, this study uses quantitative research, this study uses secondary data, data sources generated from financial reports obtained from the official IDX account, the data collection technique used is by means of documentation techniques through recording, paraphrasing, and downloading all documents. The results of this study are that variable X or audit committee, institutional ownership, independent board of commissioners, and managerial ownership variables have a significant effect on variable Y.