The Effect of Company Size and Good Corporate Governance on Earnings Management(Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period of 2017 – 2019)

ABSTRACT : Profit management is a condition in which management is embarrassing to intervene in theprocess of preparing financial reports for external parties so that it can increase or decrease profits. profit inmanufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The research approachused in this study is a quantitative approach using secondary data. The sampling technique used is nonprobability sampling with purposive sampling method. The number of samples used in this study were 90samples. The analysis technique used is multiple linear regression. Based on the results of the study, it showsthat the variable company size, the size of the board of commissioners and the audit committee has an effect onearnings management while managerial ownership has no effect on earnings management. This research isexpected to be able to provide additional empirical studies for future research that examines earningsmanagement and makes a positive contribution to investors and companies.

Keywords : Company Size, Good Corporate Governance, Earnings Management