Pengaruh good corporate governance dan manajemen laba terhadap kinerja perusahaan
| Main Authors: | Dewi, Septi Ayu Kumala, Dewi, Nolla Puspita |
|---|---|
| Format: | Article info eJournal |
| Terbitan: |
Lembaga Penelitian dan Penulisan Ilmiah AQLI
, 2018
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| Online Access: |
https://ejurnal.id/index.php/jrfb/article/view/207 |
| ctrlnum |
article-207 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Pengaruh good corporate governance dan manajemen laba terhadap kinerja perusahaan</title><title lang="id-ID">Pengaruh good corporate governance dan manajemen laba terhadap kinerja perusahaan</title><creator>Dewi, Septi Ayu Kumala</creator><creator>Dewi, Nolla Puspita</creator><description lang="en-US">Purposes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;&nbsp; The purpose of this research is to analyze the influence of good corporate governance to earnings management; the influence of good corporate governance on corporate performance; influence of earnings management on company performance; and the influence of good corporate governance on company performance through earnings management.&nbsp;
Methods&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;&nbsp; The approach used in this research&nbsp;is a quantitative approach. A total of 30 companies&nbsp;was used&nbsp;as samples&nbsp;inthis study using path analysis.
Findings&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; First, good corporate governance has a negative and insignificant influence on earnings management. Second, good corporate governance has a negative and insignificant effect on company performance. Third, earnings management has a positive and insignificant influence on company performance. Fourth, earnings management does not mediate the influence of good corporate governance on corporate performance.
Keywords&nbsp;&nbsp; -&nbsp;&nbsp;&nbsp; Good corporate governance, earnings management, and corporate performance.</description><description lang="id-ID">Purposes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;&nbsp; The purpose of this research is to analyze the influence of good corporate governance to earnings management; the influence of good corporate governance on corporate performance; influence of earnings management on company performance; and the influence of good corporate governance on company performance through earnings management.&nbsp;
Methods&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;&nbsp; The approach used in this research&nbsp;is a quantitative approach. A total of 30 companies&nbsp;was used&nbsp;as samples&nbsp;inthis study using path analysis.
Findings&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; First, good corporate governance has a negative and insignificant influence on earnings management. Second, good corporate governance has a negative and insignificant effect on company performance. Third, earnings management has a positive and insignificant influence on company performance. Fourth, earnings management does not mediate the influence of good corporate governance on corporate performance.
Keywords&nbsp;&nbsp; -&nbsp;&nbsp;&nbsp; Good corporate governance, earnings management, and corporate performance.</description><publisher lang="en-US">Lembaga Penelitian dan Penulisan Ilmiah AQLI</publisher><date>2018-04-30</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><identifier>https://ejurnal.id/index.php/jrfb/article/view/207</identifier><source lang="en-US">Jurnal Riset Finansial Bisnis; Vol 2 No 1 (2018): JRFB3</source><source lang="id-ID">Jurnal Riset Finansial Bisnis; Vol 2 No 1 (2018): JRFB3</source><source>2597-3991</source><recordID>article-207</recordID></dc>
|
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other Journal:eJournal |
| author |
Dewi, Septi Ayu Kumala Dewi, Nolla Puspita |
| title |
Pengaruh good corporate governance dan manajemen laba terhadap kinerja perusahaan |
| publisher |
Lembaga Penelitian dan Penulisan Ilmiah AQLI |
| publishDate |
2018 |
| url |
https://ejurnal.id/index.php/jrfb/article/view/207 |
| contents |
Purposes - The purpose of this research is to analyze the influence of good corporate governance to earnings management; the influence of good corporate governance on corporate performance; influence of earnings management on company performance; and the influence of good corporate governance on company performance through earnings management.
Methods - The approach used in this research is a quantitative approach. A total of 30 companies was used as samples inthis study using path analysis.
Findings - First, good corporate governance has a negative and insignificant influence on earnings management. Second, good corporate governance has a negative and insignificant effect on company performance. Third, earnings management has a positive and insignificant influence on company performance. Fourth, earnings management does not mediate the influence of good corporate governance on corporate performance.
Keywords - Good corporate governance, earnings management, and corporate performance. |
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Lembaga Penelitian dan Penulisan Ilmiah AQLI |
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1521 |
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AQLI |
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1283 |
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Jurnal Riset Finansial Bisnis |
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4910 |
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Law and Bases of Morality/Hukum dan Moral Dasar |
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KOTA MEDAN |
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SUMATERA UTARA |
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