Literature Review: Pengaruh GCG, Ukuran Perusahaan, Dan Leverage Terhadap Kualitas Laba di Perusahaan Manufaktur

Izza Ersa Hakim; Dheo Rimbano; Yuli Nurhayati; Muhammad Syabihi; Bilqis Rihadatul Aisy; Mirandha Maulidia; Cassandra Qarhoma

doi:10.30640/ekonomika45.v12i2.4577

Authors

Izza Ersa Hakim Universitas Bina Insan
Dheo Rimbano Universitas Bina Insan
Yuli Nurhayati Universitas Bina Insan
Muhammad Syabihi Universitas Bina Insan
Bilqis Rihadatul Aisy Universitas Bina Insan
Mirandha Maulidia Universitas Bina Insan
Cassandra Qarhoma Universitas Bina Insan

DOI:

https://doi.org/10.30640/ekonomika45.v12i2.4577

Keywords:

Good Corporate Governance (GCG), Firm Size, Leverage, Earnings Quality, Risk Management System

Abstract

This study aims to examine the influence of Good Corporate Governance (GCG), firm size, and leverage on earnings quality in manufacturing companies in Indonesia. Using the Systematic Literature Review (SLR) method on 30 relevant journals, the research finds that GCG consistently has a positive impact on earnings quality through mechanisms such as institutional ownership and audit committees, which enhance the transparency and accountability of financial reports. Firm size also contributes positively, as larger companies tend to have better resources and oversight, although external pressures may affect the results. Conversely, leverage negatively influences earnings quality, as financial pressures often lead to earnings manipulation practices. This study provides comprehensive insights into how these three variables interact and influence earnings quality, while also offering recommendations for improving corporate governance practices and sound financial management in the manufacturing sector.

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