The Role of Corporate Governance and Financial Performance in Mitigating Earnings Management: Evidence From Indonesian Manufacturing Firms

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Independent commissioners and institutional ownership significantly minimize earnings management in firms, enhancing governance.
Analysis of financial data from manufacturing firms on the Indonesia Stock Exchange between 2015 and 2019 shows key governance impacts.
A panel data regression method was employed to examine the relationship between governance mechanisms and earnings management.
These insights support agency theory, highlighting the necessity for effective monitoring to curb opportunistic financial behaviors.

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Quantitative analysis identifies independent commissioners and institutional ownership reduce earnings management, suggesting key governance roles.

Harisriwijayanti et al. (2024) studied this question.

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Quantitative analysis identifies independent commissioners and institutional ownership reduce earnings management, suggesting key governance roles.