TY - JOUR ID - 66169 TI - The Analysis of Effects of Good Corporate Governance on Earnings Management in Indonesia with Panel Data Approach JO - Iranian Economic Review JA - IER LA - en SN - 1026-6542 AU - Muda, Iskandar AU - Maulana, Weldi AU - Sakti Siregar, Hasan AU - Indra, Naleni AD - Department of Accounting, Faculty Economics and Business, Universitas Sumatera Utara, Medan, North Sumatera, Indonesia AD - Faculty Economics and Business, Universitas Sumatera Utara, Medan, North Sumatera, Indonesia Y1 - 2018 PY - 2018 VL - 22 IS - 2 SP - 599 EP - 625 KW - Keywords: Audit Committee KW - Composition of Commissioners KW - Good Corporate Governance KW - Earnings Management. JEL Classification: D53 KW - G15 KW - G32 KW - L60 DO - 10.22059/ier.2018.66169 N2 - T he research was aimed to analyze effects of Good Corporate Governance, comprising of Composition of Commissioners & Audit Committee on earnings management an Empirical Study on Indonesia Stock Exchange with Panel Data Approach. The data collection method used was documentation. The samples in this research were in Indonesia registered in Indonesia Stock Exchange. The data analysis method employed panel data regression analysis with E-Views Software. The results demonstrate that Good Corporate Governance simultaneously affects earnings management. Partial testing indicates that Good Corporate Governance variable of Composition of Commissioners has no effect on earnings management & Audit Committee has no effect on Earnings Management.   UR - https://ier.ut.ac.ir/article_66169.html L1 - https://ier.ut.ac.ir/article_66169_7ab4e3ae20d90954524fd3d324a3f03d.pdf ER -