LITERATURE STUDY REVIEW: PROFIT MANAGEMENT IN CORPORATE GOVERNANCE

Abstract

GCG ( good corporate governance ) or corporate governance offered by the World Bank and IMF when several Asian countries including Indonesia at the moment experience crisis finance in 1998 , even agency theory provides view that GCG implementation is capable minimize problem management profit in a companies , especially through the role of independent board of commissioners monitoring and the role audit committee . The purpose of this study is gather most frequent topics used in practice management profit and what is most influential in practice management profit . The method used is qualitative , as for Technique analysis used is descriptive qualitative . Use of the Systematic Literature Review (SLR) Method done with review And identify journal in a way systematic Which on every the process reviewed and analyzed . The data analyzed is data from 2014-2020. Based on research on 20 literatures , show that implementation of governance good company can press practice management profit opportunistic . The most frequently found GCG elements in reduce practice management profit is audit committee , ownership institutional , and ownership managerial.