July 16, 2025Devotion Journal of Research and Community Service

The Role of the Good Corporate Gorvernance Mechanism in Mitigating Profit Management Practices

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The audit committee significantly reduces earnings management, indicating effective governance practices among energy companies.
Institutional ownership has a positive impact on earnings management, suggesting that more institutional investors may lead to higher reported earnings.
Using the Modified Jones Model, the study analyzed data from 57 Indonesian energy firms between 2019 and 2023.
Strengthening corporate governance by improving oversight and competence can enhance financial reporting integrity.

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Implication

This analysis reveals the effects of audit committees and institutional ownership on earnings management in energy firms, suggesting improvements in corporate governance practices.

Cite This Study

Khoirunnisa et al. (2025) studied this question.

synapsesocial.com/papers/68af55c6ad7bf08b1eadbb21 https://doi.org/10.59188/devotion.v6i7.25486

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Implication

This analysis reveals the effects of audit committees and institutional ownership on earnings management in energy firms, suggesting improvements in corporate governance practices.

The Role of the Good Corporate Gorvernance Mechanism in Mitigating Profit Management Practices

Key Points

Discussion

Implication

Cite This Study

The Role of the Good Corporate Gorvernance Mechanism in Mitigating Profit Management Practices

Key Points

Discussion

Implication

Cite This Study