Pengaruh Penerapan Good Corporate Governance Terhadap Manajemen Laba Serta Kinerja Keuangan

Sochib Sochib
Journal article WIGA: Jurnal Penelitian Ilmu Ekonomi • 2015 Indonesia

Unduh teks lengkap
(Bahasa Indonesia, 12 pages)

Abstrak

The object of this study is Good Corporate Governance, Earnings Management and Financial Performance with the aim to find empirical evidence of the relationship between variables the Board of Commissioners, Commissioner of the Independent, and the Audit Committee. Good Corporate Governance Influence on Earnings Management, and Financial Performance and Financial Performance through an influence on Earnings Management. Research on Corporate Governance has been much research done before, but the results still showed inconsistent results. This study is different from previous studies, because the object of this study is the issuer of the National Private Banks Go Public peiode 2005-2010. Good Corporate Governance variables as independent variables associated with Bank Indonesia Regulation Number 8/4/PBI/2006 on the Implementation of Good Corporate Governance for Banks. Data analysis performed using Structural Equation Modelling (SEM) with the program Analysis of Moment Structure (AMOS). The results of hypothesis testing, to prove that each of the exogenous variables have a relationship but still relatively low. While the influence of Good Corporate Governance as measured by the Board of Commissioners, Commissioner of the Independent, and the Audit Committee of Management of Income as a whole has no effect. Likewise, no effect on financial performance, only the Audit Committee which affects the Financial Performance

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Jurnal

WIGA: Jurnal Penelitian Ilmu Ekonomi

WIGA: Jurnal Penelitian Ilmu Ekonomi merupakan jurnal ilmu ekonomi yang diterbitkan oleh STIE Wid... tampilkan semua