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Abstract

Jurnal ini berguna untuk mendeteksi pengaruh pencatatan laporan keuangan dan good corporate governance terhadap praktik creative accounting di Perusahaan sektok konsumen primer periode 2017-2020. Riset ini berjenis deskriptif kuantitatif. Data yang dipakai merupakan data sekunder. Terdapat 89 populasi perusahaan dengan sistem purposive sampling. Dari cara tersebut didapati sebanyak 22 sampel perusahaan. Riset ini memakai formulasi analisis regresi linier berganda. Hasil penelitian membuktikan financial stability tidak berpengaruh pada praktek creative accounting, profitabilitas berpengaruh positif terhadap praktek creative accounting, laverage tidak berpengaruh terhadap praktek creative accounting, dewan komisaris independen juga tidak berpengaruh terhadap praktek creative accounting, komite audit tidak berpengaruh terhadap praktek creative accounting dan kepemilikan manajerial juga tidak berpengaruh terhadap praktek creative accounting.

Keywords

Pencatatan Laporan Keuangan Good Corporate Governance Praktik Creative Accounting

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite
Hudayani, I., & Rahmatika, D. N. (2024). Pengaruh Pencatatan Laporan Keuangan dan Good Corporate Governance Terhadap Praktik Creative Accounting. JABKO: Jurnal Akuntansi Dan Bisnis Kontemporer, 5(1), 102-118. https://doi.org/10.24905/jabko.v5i1.86

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