PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE PERUSAHAAN, DAN PERGANTIAN CEO TERHADAP KINERJA PERUSAHAAN YANG DIMEDIASI OLEH MANAJEMEN LABA
ABSTRACT: This study aims to
examine the influence of good corporate governance, frm size, fnancial leverage and
CEO changes on company performance and also examines the impact of earnings
management as mediation variable on this relationship. This study also examines
the mediation path for all variables used in the model of this study. This
study uses 170 companies that have been selected purposively from 280 company
at property, real estate and construction building companies for the period of
2008 to 2012 that listed in Indonesia Stock Exchange (IDX).The research
hypotheses are tested using Structural Equation Model (SEM) analysis. This
study produces some evidence. First, the proportion of independent board has no
negative effect on earnings management. Second, the board size has a positive
effect on earnings management. Third, the size of the company has no positive
effect on earnings management. Fourth, fnancial leverage has no positive effect
on earnings management. Fifth, CEO changes has no negative effect and
statistically signifcant on earnings management. Sixth, earnings management has
no effect on the performance of the company and seventh, it can be concluded
that the earnings management cannot mediate the influence the proportion of
independent board, board size, frm size, fnancialleverage and CEO turnover on
frm performance
Penulis: Yenni Suryono
Kode Jurnal: jpakuntansidd160591
