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Tesa Mariska

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Open access Sep 2026

Pengaruh Mekanisme Good Corporate Governance Terhadap Kualitas Laba Dengan Financial Distress Sebagai Moderasi

Purpose: This study aims to analyze the impact of Good Corporate Governance (GCG) mechanisms-comprising managerial ownership, institutional ownership, independent commissioners, and audit committees-on earnings quality, as measured by the absolute value of discretionary accruals. It also examines the role of financial...

Tesa Mariska, Vitriyan Espa, Fera Damayanti · 0 citations

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