Systematic Literature Review: Pengaruh Good Corporate Governance terhadap Earning Management
DOI:
https://doi.org/10.54065/jss.6.3.2026.1309Keywords:
Good Corporate Governance, Manajemen Laba, Systematic Literature Review, PRISMA, Mekanisme PengawasanAbstract
Urgensi penelitian ini adalah untuk memahami secara komprehensif peran Good Corporate Governance (GCG) dalam menekan praktik earnings management (EM) yang berpotensi menurunkan kualitas laporan keuangan serta merusak kepercayaan investor dan pemangku kepentingan. Penelitian ini bertujuan mensintesis bukti empiris mengenai pengaruh GCG terhadap EM melalui pendekatan Systematic Literature Review (SLR). Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) berbasis PRISMA untuk menganalisis pengaruh Good Corporate Governance terhadap earnings management. Populasi berupa artikel ilmiah, dengan sampel 15 artikel terpilih melalui purposive sampling berdasarkan kriteria inklusi dan eksklusi. Instrumen berupa lembar ekstraksi data, dengan teknik pengumpulan melalui studi dokumentasi. Analisis dilakukan secara tematik. Hasil menunjukkan GCG umumnya menekan praktik earnings management, meskipun dipengaruhi konteks. Disimpulkan bahwa efektivitas GCG bergantung pada mekanisme dan lingkungan institusional. Hasil penelitian menunjukkan bahwa GCG secara umum berasosiasi dengan penurunan praktik EM, meskipun beberapa studi menemukan hasil yang tidak signifikan atau berlawanan arah. Perbedaan ini dipengaruhi oleh variasi mekanisme tata kelola, metode pengukuran EM, serta konteks sektoral dan institusional. Implikasinya, penguatan kualitas pengawasan internal menjadi krusial dalam meningkatkan efektivitas GCG.
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