Analisis Pengaruh Good Corporate Governance Terhadap Kualitas Laba Pada Perusahaan Manufaktur Yang Terdaftar di BEI
Daftar Isi:
- This research explain phenomenas of the financial reporting quality, especially earnings quality that is determined by factors of corporate governance mechanism, namely the mechanism of institusional ownership, managerial ownership, composition of board of commissioner, and auditor quality. Financial report be conviced as a quantitative information which very useful in taking decision. Many companies are very often to provide a financial report in well presentation to maximaize of prosperity and company market value, it is called earnings management. in that case same treatments are able to applied as long as in right principles. Yet it can make a miss decision making and to result low quality of earnings. The high earnings quality is earning which describe business prospect and realistic management treatment in considering reality business. A company earning report with a low quality same as incredible financial report.