PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to determine the influence of the Good Corporate Governance mechanism and profitability on profit management in banking companies listed on the Indonesia Stock Exchange in 2020-2023. The sample used in this study was 124 of which were obtained from 31 banking companies for 4 years. The sampling technique in this study uses purposive sampling. This study uses secondary data, namely annual reports published through the www.idx.co.id website. The results of the partial tests that have been carried out show that managerial ownership, institutional ownership, and profitability have a negative and significant effect on profit management. For the independent board of commissioners and the audit committee have no effect on profit management in banking companies.