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 |
Daftar Isi:
- 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.