Analisis Pengaruh Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Consumer Goods Yang Terdaftar Di Bei Dengan Manajemen Laba Sebagai Variabel Intervening
| Main Author: | Sibarani, Jojor Lisbet |
|---|---|
| Other Authors: | Lubis, Ade Fatma, Syarif, Firman |
| Format: | Masters |
| Bahasa: | ind |
| Subjects: | |
| Online Access: |
http://repository.usu.ac.id/handle/123456789/21083 |
Daftar Isi:
- Jojor Lisbet Sibarani, 2010. Analysis the Influance of Corporate Governance to Financial Performance for Consumers Goods Firm which listed in Indonesian Stock Exchange, with Earning Management as Intervening Variable. The purpose of this research is to find out and to analyze the influance of Corporate Governance to Financial Performance with Earning Management as Intervening Variable The analyze method that is used in this research is quantitative method with path analysis. The dependent variable used in this research is Financial Performance, independent variable is corporate governance mechanism which proxies by Institutional Ownership, Managerial Ownership, Composed of Independen board of directors, Size of the Board of Directors and Audit Committee, and Earning Management as intervening variable. The population is 34 consumers goods firm which listed in Indonesian Stock Exchange, and by using purposive sampling technique, 12 firm as samples in the year 2004 up to year 2008. The result of this researh give the evidence that (1) simultaneously of Institutional Ownership, Managerial Ownership, Composed of Independen board of directors, Size of the Board of Directors and Audit Committee had significant influence to Financial Performance (2) through Earning Management simultaneously of Institutional Ownership, Managerial Ownership, Composed of Independen board of directors, Size of the Board of Directors and Audit Committee had significant influence to Financial Performance (3) Institutional Ownership and Size of the Board of Directors significant influance to Earning Management and Financial Performance (4) Managerial Ownership and Audit Committee had not significant influence to Earning Management neither to Financial Performance (5) Composed of Independen board of directors significant influance to Earning Management but not to Financial Performance (6) Earning Management had not significant influence to Financial Performance.
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